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

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

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

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

Description: Guy Thomas develops the theory of “loss coverage,” which is a measure of the extent to which potentially insurable losses are actually compensated by insurance. His main points of difference are: a) Adverse selection in insurance is usually weaker that most commentaries suggest … b) From a public, policy perspective, ‘weak’ adverse selection in insurance is a good thing. … c)… some restrictions on risk classification are a good thing in some insurance markets

Description: Article examines a proposed amendment to the MAP-21 Act that would have changed a number of tax requirements regarding so-called life settlements.

Description: This article discusses a new budget resolution introduced by the Canadian government providing for new methods of taxing life insurance companies.

Description: Remarks on a recent series of articles in 'The National Underwriter' on risk selection and related regulation.