Description: From the 1960 Transactions Vol. 12 No. 32, this ‘Discussion of Subjects of Special Interest’ addresses dividends. Topics include the reflection in dividends of new federal income tax basis for qualified pensions involving individual policies, and for certain annuities, rate of excess interest on supplementary contracts vs. accumulated dividends, and issues involving dividends on supplementary contracts.

Description: This is a discussion about indiviual life insurance dividends. Discussed are net cost formula, interest rate assumption, and special areas such as substandard and guaranteed issue. From Transactions of Society of Actuaries 1962, Vol. 14 Pt. 2