Description: This article explores the complexities and potential problems with respect to tax reserves that could result from a retroactive application of a principle-based reserves PBR approach for life insurance reserves.

Description: Discusses how companies must ensure that significant and necessary product development, and administrative and compliance system changes, have been completed and tested in time to accommodate new requirements.

Description: This article is a general discussion about earnings rates and toll charges and how to compute them.

Description: This article is a general discussion about prior correction procedures for failed life insurance contracts and the new IRS procedure for remediation.

Description: Author conducts her own informal survey to see how quickly the services could deliver rate quotes and how much the quoted rates would vary.

Description: Discusses what it takes to adopt them and how the savings are realized.

Description: Discusses the current controversy with the NAIC over Small Face Amount Policies, SFAPs.

Description: This article highlights GRET, the Generally Recognized Expense Table, which was included in the Life Insurance Illustrations Model Regulation. From Small Talk Newsletter, November 2005, Issue No. 25.

Description: A presentation on the theory underlying Gross Premium Valuation reserves and techniques for computing them for purposes of compliance with asset adequacy testing of statutory reserves

Description: The decrease in interest rates over the last several years has led to decreases in the maximum valuation rate and maximum nonforfeiture interest rate, and companies need to prepare for these changes.