Description: Discusses why it is so important for actuaries to actively monitor evolving issues with taxation of life insurance companies and products, and how to monitor the issues and get involved with the process.

Description: A report from the May 18, 1993 Board meeting which includes Board actions adopting a revised Code of Professional Conduct and a Working Agreement between the professional actuarial organizations.

Description: Discusses the results of the SOA’s 2009 UL secondary guarantee study conducted by the Policy Behavior in the Tail PBITT working group.

Description: This article discusses the the 1998 alternartive XXX model regulations and the potential tax impact on the definition of life insurance and on reserve deductions associated therewith.

Description: This article provides an excerpt of the results of a survey on policyholder behavior in the tail with respect to variable annuity guaranteed benefits. GMIB is specifically addressed.

Description: Article from The Actuary December 1993 Volume 27, No. 10 highlights Secretary/Treasurer's annual report

Description: Dynamic Financial Condition Analysis Update by James F. Reiskytl from The Financial Reporter, October 1999, Issue No. 40.

Description: Update on recent changes made, and proposed new changes, to Asset Valuation Reserve, AVR, and Interest Maintenance Reserve, IMR.

Description: Comprehensive view of deferred taxes – theoretical & per US statutory accounting. Comparison of deferred tax treatment under other financial reporting bases. Focus is on issues with respect to policyholder liabilities.