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: An extensive look at Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation."

Description: This article examines the current number of active life insurance companies existing in the United States and the possible consolidation of the industry. Article from The Actuary, Volume 24, Issue 4

Description: Article Society Seminars by Adams in The Actuary, February 1979, Volume 13, Number 2

Description: Panelists discuss the history of this 75-year-old Medical Information Bureau MIB, its very active and data-rich source of medical information, and the services that the MIB offers to clients and other industry groups. From the Record of the Society of Actuaries, Vol. 24, No. 1.

Description: Kory J. Olsen, Taxation Section chair, interviewed Walter Welsh, focusing on the ACLI, retirement issues, and insurance regulation.

Description: The article discusses court decisions on the tax basis and taxable gain in life insurance contracts.

Description: Chairperson’s column discussing the recent activities of the SOA’s Reinsurance Section.

Description: Article Editorial by Moorhead in The Actuary, February 1979, Volume 13, Number 2

Description: This article discusses two recent 2005 IRS private letter rulings that involved the meaning of “cash surrender value” as used under code section 7702, which defines a life insurance contract for federal income tax purposes.