Description: This section presents and summarizes major insurance-related legal cases of 1958. From Transactions of Society of Actuaries 1958, Vol. 10, No. 28.

Description: Panelists [1] provide a market update on variable universal life [VUL] and single-premium variable life insurance [SPVLI], and also discuss: [2] new variable-product designs and features, [3] reserves being held for back-loaded variable products, [4] fixed-rate and real-estate investment options, and [5] guaranteed minimum death benefits [GMDBs] under SPVLI policies and single-premium variable annuities, including reserve issues for GMDBs. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4A.

Description: A discussion of, first, the three-year transition period for adopting principle-based reserves and how it might not apply to tax reserves, and second, the tax impact of adding investment options to in-force contracts.

Description: This abstract describes a paper that provides a quantitative framework in which two risk management strategies are mathematically formulated.

Description: This session 104PD of the Toronto Spring Meeting examines that there is a lot of talk about private placement life insurance, sold both offshore and onshore. This session examines the private placement of high-net-worth market. From the Record of the Society of Actuaries, Volume 27, No. 2, Session 104PD

Description: Tidbits include discussions about: Policy loans in excess of cost basis, treatment of loss adjustment expenses, LAE, for life insurance companies, and separate account investments in group trusts.

Description: 1993 SOA Spring Meeting, Boston. This session discussion is about the market potential, growth potential, distribution trends, and SEC oversight of variable life and variable annuity products.

Description: Panelists discuss SEC and state regulatory developments, variable-market sales and distribution trends, profitability of variable products, and the variable insurance market from the broader perspective of the financial-services marketplace. From the 1988 Record of Society of Actuaries, Vol. 14, No. 2.

Description: The IRS believes that any segregated asset account comprised of a pool of individual securities will run afoul of the investor control doctrine. This article articulates that such a conclusion would be deeply flawed based on the administrative, congressional, and judicial precedents involving the investor control doctrine.

Description: This article discusses a new procedure for correcting inadvertent failures to satisfy the diversification requirements applicable to variable annuity and life insurance contracts under section 817h of the Internal Revenue Code.