Description: The article discusses the continued popularity of indexed UL insurance and possible reasons why a company's actual indexed UL earnings may be below their original pricing expectations for the product. The article discusses several key items that may be the source of that underperformance (e.g., hedge ineffectiveness, policyholder behavior) and the need to monitor earnings and perform analyses to better understand those potential sources.

Description: A discussion on technology improvements in establishing compliance with sections 7702 and 7702A. The Internal Revenue Code defines life insurance using actuarial tests that limit the investment in a life insurance contract as compared to the death benefit. Inadvertant failures of the actuarial tests can be uncovered by testing in order to enable remediation.