Description: The article discusses the impact of changes made to Internal Revenue Code Section 7702 by the ConsolidatedAppropriations Act, 2021. The Consolidated Appropriations Act made changes to the interest rates used calculatethe Section 7702 premium and cash value funding limitations for life insurance contracts

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: This panel discussion is about the viability of single premium annuities and single premium life insurance. Items discusses include product design, pricing and regulatory issues with the back drop of high inflation of the times.

Description: This session from the 1983 SOA Hollywood, Florida Meeting discusses the future of whole life insurance reviewing a comparison of whole life and a combination product of annual renewable term and flexible premium annuity, the decline in whole life and UL's advantages and disadvantages as the product of the future. From Record of Society of Actuaries Vol. 9, No. 4

Description: Essay reforming healthcare where participants have a vested interest in reaching the best answer.

Description: The paper analyzes the merits of various bases for illustrating ordinary life insurance dividends considering dividend histories, current allocation, current experience, dividend forecasts and investment generation allocation. A discussion of the paper follows. From Transactions of Society of Actuaries 1978, Vol. 30.

Description: This article discusses the impact on the policyholders and the insurance companies of the phase-out of the deductibility of policy loan interest resulting from the new tax law.

Description: This paper summarizes traditional actuarial thinking on individual policy dividends and some of the current concerns, covering dividend class, reserves and nonforfeiture values on dividends, terminal dividends, dividend illustrations and changes in dividend scales. From Transactions of Society of Actuaries 1978, Vol. 30.

Description: This material from the 1981 SOA Fall Meeting is a collection of impromptu questions and comments from an Open Forum session on policy loans. The purpose of this session is to discuss the policy loan rates, equity between borrowers and non-borrowers, and equity among groups of policy-owners having different contractual loan rates. The variable loan rate proposal and direct recognition are also covered. From Record of the Society of Actuaries 1981, Volume 7, No. 4.

Description: Oliver Wyman surveyed the life insurance industry in 2Q 2018 on emerging life PBR practices. Key takeaways and a deeper dive on select practices are provided.