Description: Report highlighting some income tax legislative and litigation issues for insurance companies in 1962

Description: A discussion of life insurance securitizations and how they can be structured to provide surplus relief associated with onerous reserve requirements.

Description: An Interview with John Cutler and An Enhanced Social Security Annuity

Description: Basic discussion of premiums paid, investment in the contract, and basis as used in IRC provisions applicable to life insurance and annuity contracts.

Description: A discussion of where insurance companies and their products fit in the retirement asset market and trends over the past few decades. Some historical data on the insurance companies' share of retirement assets is included.

Description: This panel discussion is from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists discuss the National Association of Insurance Commissioners [NAIC] development of a risk-based capital requirement, and the Canadian Life and Health Insurance Association [CLHIA] Minimum Continuing Capital and Surplus Requirements [MCCSR]. They discuss the history of risk-based surplus, recent developments in Canada and various US states, the rating agencies, bank and international requirements, impetus for change, regulatory activity, and the limitations and difficulties of a mandated industry wide formula. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 4A.

Description: Overview of latest developments on IRC Section 7702, IRC Section 848, market value adjusted contracts, companies in rehabilitation and Canadian issues including: • Part I income tax • Part IV capital tax

Description: Review of changes made to life insurance taxation in Australia.

Description: Discussion of anticipated marketing and pricing considerations of Group Insurance in the 1980's including: a. Regulatory environment including National Health Insurance b. Economic and growth potential c. Competition including Health Maintenance Organizations d. Technology e. Evolving role of employee benefits f. Products g. Pricing considerations h. Marketing approaches Also, discussion of the 1960's and the 1970's a. Major influences b. Benefit changes c. Alternate funding approaches 2. The 1980's environment a.

Description: This article describes some implications of increasing government intervention in the industry, such as the potential to eliminate the industry's ability to classify risk due to anti-discrimination laws and pressure to expand social 'insurance' programs