Description: The Society of Actuaries are once again offering a seminar that investigates all aspects of life insurance, annuity and long term care product tax compliance. Developed by the Taxation Section, participants will be brought up-to-date on recent Internal Revenue Service (IRS) guidance and learn about the newest tax issues related to product design and administration. Legal, IRS and product development experts will provide vital insights into the challenges of developing and administering products within the requirements of the Internal Revenue Code (IRC), and allow ample opportunities for networking, questions and information exchange.September 12The optional “boot camp” will provide an intense introduction to the basics of product taxation. The boot camp will include sessions focused on life insurance, annuities, and long-term care combination products. The basis of the boot camp will be the authoritative textbooks, “Life Insurance and Modified Endowments Under IRC Sections 7702 and 7702A” and the “Annuities Answer Book.” Book authors will conduct these optional programs. September 13–14The general sessions will feature product, tax, legal and compliance experts as well as Internal Revenue Service (IRS) representatives. Recent changes in the qualification requirements of insurance products and a host of product tax issues beyond Internal Revenue Code (IRC) section 7702 and 7702A will be emphasized.

Description: Provide high level summary of changes to Valuation Rates for Payout Annuities and similar contracts.

Description: This presentation develops an integrated approach that addresses simultaneously guaranteed annuity option (GAO)’s pricing and capital requirement calculation.

Description: Provide high level summary of predictive modelling.

Description: The Individual Annuity Experience Committee of the Society of Actuaries has completed an experience study of individual payout annuities, covering calendar years 2009 through 2013. View the 2009-13 Individual Payout Annuity Experience Pivot Tables - Individual contract duration year.

Description: This article examines how the choice of the rebalancing frequency in a variable annuity hedging program impacts hedging.

Description: Life reinsurance activity in Bermuda has experienced rapid growth in recent years. This article explores the key drivers of this growth.

Description: The Society of Actuaries are once again offering a seminar that investigates all aspects of life insurance, annuity and long term care product tax compliance. Developed by the Taxation Section, participants will be brought up-to-date on recent Internal Revenue Service (IRS) guidance and learn about the newest tax issues related to product design and administration. Legal, IRS and product development experts will provide vital insights into the challenges of developing and administering products within the requirements of the Internal Revenue Code (IRC), and allow ample opportunities for networking, questions and information exchange.

Description: Save the date for SOA's 2021 Life and Annuity Symposium.