Description: Guidance and interpretation regarding reasonable mortality charge requirement of Section 7702, based from IRS Notice 2004-61, 2004-41 I.R.B. 596 of October 12, 2004.

Description: The Actuary interviews the Executive Vice President of Mutual Benefit Life Insurance Company Newark, Donald R. Sondergald. Read about his prospects of becoming President of the Society of Actuaries and his opinions about the state of the actuarial profession. Article from The Actuary, Volume 24, Issue 7

Description: The Board of Directors of The Equitable Life Assurance Society of the United States establishment of a scholarship fund as a tribute to J. Henry Smith who retired on April 1 as Chairman and Chief Executive Officer of the Equitable. The scholarship will provide support to qualified female and minority students.

Description: This article in the first in a series meant to highlight and explore the skills and knowledge actuaries have to offer as members of a Board of Directors, as well as what it takes to get there. From The Actuary, February 2012, Volume 9, Issue 1.

Description: Discussions on: 1. tax deductability of surrender losses of life insurance contracts 2. the IRS questioning of the immediate drop in asset values for variable product valuations 3. the analysis of risk distribution in the context of reinsurance and 4. Life Company Net Operating Loss NOL Carryback.

Description: Read an interview conducted with potential SOA President Charles Barry H. Watson. Learn what he thinks about the current state of the SOA and how he envisions its future. Article from The Actuary, Volume 24, Issue 7

Description: This article explores how the SOA has advanced the knowledge of actuarial science through international partnerships and key communication. Article from The Actuary, Volume 24, Issue 11

Description: This article reviews the definition of “cash surrender value” in section 7702f2A and in the regulations proposed under that provision but never finalized. The discussion then recaps the 2005 Rulings and describes the recently issued letter rulings.

Description: This article contains the statistics of the equity premium or market risk premium [MRP] uses in 2011 for 56 countries. The paper also contains the references used to justify the MRP and comments from persons that both use and do not use MRP.

Description: Tells what occurred after the adverse private letter ruling PLR 200738016 up to the issuance of the revenue procedure, and offers some speculation about the future.