Description: This article examines potential impacts of old age mortality and how it affects maturity extension riders for universal life.

Description: Feature article describing how the Society of Actuaries (SOA) partnered with the Association of Home Office Underwriters (AHOU) and the Canadian Institute of Underwriters to conduct research focused on new medical tests and markers that may have significance and relevance to the life insurance markets to get a sense of where underwriting practices are going in the future.

Description: Average life expectancy has increased throughout the ages, but can this life expectancy trend continue indefinitely? From Reinsurance Section News, May 2005, Issue No. 55.

Description: Book review of the latest edition (4th) of Life, Health, and Annuity Reinsurance by John Tiller, Jr and Denise Fagerberg Tiller

Description: Latest outlook on the market size and recent trends associated with the U.S. and Canada Life Reinsurance markets. The SOA Life Reinsurance Survey is an annual survey that exhibits individual and group life data from U.S. and Canadian life reinsurers. Survey results are based on financial information self-reported by reinsurance entities and include new business production and inforce figures.

Description: Highlights of the 2001 Manulife Reinsurance Mortality Study conducted in conjunction with the Reinsurance Section on the mortality experience of large amount and older age policies.

Description: This article overviews the results of the 2008 survey of Third Party Administrators of Employer Stop Loss business.

Description: This article discusses the results of the annual SOA life reinsurance survey, which captures individual and group life data from US and Canadian reinsurers.

Description: This article provides an update on principles-based reserves for life insurance.

Description: I.R.C. § 4371 imposes an excise tax on policies issued by foreign insurers or reinsurers covering U.S. risks. The application of the tax to funds withheld reinsurance can raise difficult questions. The IRS’s position is that an accrual concept applies, although that position is questionable. Taxpayers that instead determine the excise tax by looking only to actual payments made by the ceding company to the reinsurer or to the net amount of the ceded premiums after adjusting for the allowance paid by the reinsurer have a variety of arguments to support their position. The language of the premium excise tax, the regulations thereunder, the legislative history of the provision, and the very nature of an excise tax all support the position that the tax applies only when there is an actual payment. Other Code provisions that use similar language as well as the Supreme Court also support this view.