Description: This is a panel discussion about H.R. 10 pension plans, i.e., tax deferred retirement savings plans for the owners of an unincorporated business and its employees. The following questions are addressed: To what extent is coverage under H.R. 10 being provided under individual policies and under group contracts? What problems are presented in each approach? If special plans are used, what provisions must be included? If normal contracts are used, what modifications or endorsements must be made? What plans are generally used? If split-funding is not used with normal contracts, how are increases in contributions handled? To what extent are trust or custodial accounts being used? From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2.

Description: The failure of a few large life insurers in the early 1990's led to public concern about the safety of annuities purchased by qualified retirement plans. As a result, the Department of Labor issued guidelines, known as the 'Safest Annuity Rule,' for selecting annuity providers. This study examines whether the Safest Annuity Rule is significantly changing the market for insured annuities issued to tax-qualified pension plans, particularly upon the termination of defined benefit plans. From Transactions of Society of Actuaries 1997-98 Reports.

Description: This is a panel discussion about H.R. 10 pension plans, i.e., tax deferred retirement savings plans for the owners of an unincorporated business and its employees. The following questions are addressed: To what extent is coverage under H.R. 10 being provided under individual policies and under group contracts? What problems are presented in each approach? If special plans are used, what provisions must be included? If normal contracts are used, what modifications or endorsements must be made? What plans are generally used? If split-funding is not used with normal contracts, how are increases in contributions handled? To what extent are trust or custodial accounts being used? From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2.

Description: This is a discussion about employee benefit plans: -Group Life - What has been the effect of the new law taxing employer contributions in excess of $50K? What special underwriting problems have occurred, what underwriting techniques used, what has the mortality experience been? -Group Health - What are special considerations where premium rates are guaranteed for greater than one year? Are any additional reserves established? What are the current developments in Group dental? Have any experience studies been made? What is the potential market for group dental? -Group Annuities - What volume of business has been written on separate accounts or segregated funds? What problems have arisen in administering this type of plan? -Miscellaneous- What has been the experience on high limit accidental death and dismemberment benefits? In pension plans has there been an increase in joint and survivorship options? Has there been an increase in disability benefits under retirement plans? To what extent is the new money concept being adopted in fields other than group annuities? What is the current outlook with regard to reducing or eliminating the difference in taxes imposed on insured employee benefit plans vs self-insured plans? From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2

Description: This actuarial note presents a comparison of mortality rates and The Prudential 1950 Group Annuity Valuation Table. From Transactions of Society of Actuaries 1950, Vol. 2, No. 4.

Description: This section presents and summarizes insurance-related legal cases of 1953 including: 1. GROUP ANNUITY CONTRACTPERPETUAL OBLIGATION: Freeport Sulphur Company v. Aetna Life Insurance Company, 2. SERVICE OF PROCESSUNAUTHORIZED INSURER: Parmalee v. Iowa State Traveling Men's Association, 3. ORAL PLEDGE OR ASSIGNMENTCREDITOR'S RIGHT: Commercial National Bank v. Chapman, 4. DOUBLE INDEMNITYMILITARY EXCLUSION: Weissman v. Metropolitan Life Insurance Company, 5. LIQUIDATION OF MUTUAL COMPANYJURISDICTION OF INSURANCE COMMISSlONER: Allyn v. Hull, 6. AVIATION EXCLUSIONPARACHUTE JUMP: Smith v. Mutual Benefit Health and Accident Association, 7. SETTLEMENT OPTIONTESTAMENTARY DISPOSITION: Hall v. Mutual Life Insurance Company, 8. PURCHASE OF HOME OFFICE PROPERTYINSURANCE SUPERINTENDENT'S APPROVAL: Guardian Life Insurance Company vs. Bohlinger, 9. LOAN VALUE: DISABILITY AND DOUBLE INDEMNITY RESERVES: Chastang v. Mutual Life Insurance Company, 10. CONVERSION OF GROUP INSURANCESUICIDE: Lineberry v. Security Life and Trust Company, 11. DOUBLE INDEMNITYMILITARY EXCLUSION: Western Reserve Life Insurance Company vs. Meadows