Description: Update on Federal Tax Issues Under the 2001 CSO Mortality Tables

Description: Guidance and interpretation regarding reasonable mortality charge requirement of Section 7702, based from IRS Notice 2004-61, 2004-41 I.R.B. 596 of October 12, 2004.

Description: This article provides a summary of selected sessions of the October 2010 NAIC meeting.

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: A recap of the SOA Research Institute's participation in the Spring 2024 NAIC National Meeting.

Description: This article describes the new state of Washington regulation governing replacements noting problems with the formula used and offering improvements.

Description: The interaction of section 7702 cash value accumulation test [CVAT] and state nonforfeiture laws [SNFL] create a dual limitation on traditional life insurance contratcs. CVAT limiting the maximum permissible cash value and SNFL requiring a minimum cash surrender value. This article examines these dual limitations.

Description: Discusses legislation being proposed in various states that would apply to Small Face Amount Policies, SFAPs.

Description: A commentary on whether or not the Illustrations Regulation has been successful.

Description: Small Talk Newsletter, June 2005, Issue No. 24. Last fall, the Internal Revenue Service IRS released Notice 2004-61, 2004-41 I.R.B. 596 October 12, 2004, interpreting the reasonable mortality charge requirement applicable to life insurance contracts under Section 7702 of the Internal Revenue Code.