Description: Feature article discussing the changes IFRS 4 Phase II will have on reinsurance contracts.

Description: Describes a new tax approach in Ireland and the interest it is attracting.

Description: This research report is the result of a second phase examination of the impact of VM-20 on life insurance product development.

Description: Doing Illustration Actuary Testing over the Life of a Policy

Description: Discusses the events of the inaugural Life and Annuity Symposium held May 17 and 18, 2010.

Description: Read the September 2020 issue of Small Talk published by the Small Insurance Company Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: Read the Quo Vadis Reinsurance.

Description: This presentation is an open forum from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists discuss current events in individual life product development, and their impact on product design. Topics include proposed changes to the Standard Nonforfeiture Law for life insurance and annuities, multilife products, product guarantees, and solvency concerns. The Canadian perspective is presented as well. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4B.

Description: On June 17, 2019, the Internal Revenue Service published Final Regulations implementing changes to loss reserve discounting under section 846 of the Internal Revenue Code made by the Tax Cuts and Jobs Act. This note addresses changes made in the Final Regulations, particularly modification of rules for determining the interest rate used for discounting, in response to comments from taxpayers on the proposed regulations.

Description: The purpose of this survey is to gather a high-level view of U.S. Group Term Life Insurance mortality results during the COVID-19 pandemic, as compared to prior period baseline mortality results. The datasets for this report encompass all Group Term Life claims reported to participating carriers as of August 31, 2020. The Committee is grateful that 20 of the top 21 U.S. Group Term Life insurers are participating in this survey, with market share representing roughly 90% of the industry.