Description: This literature guide provides a grounding in tax-sheltered annuities 'TSAs' and pertinent regulations. TSAs are only available to tax-exempt organizations.

Description: The financial reporting of insurance is necessarily a complicated process because of numerous and stringent regulatory requirements, the inherent difficulty in estimating both the probability and cost of long-term contingent events, product diversity, and new products, such as equity-linked annuities. This literature guide provides the user with a summary of representative sources of current general information for continuing education purposes.

Description: This is the Introductory Study Note for the Society of Actuaries Individual Life and Annuities-CSP, U.S. examination for Spring 2012 that will be given on Friday, April 27th, from 8:30 a.m. – 11:45 a.m. and 1:30 p.m. – 4:45 p.m.

Description: This literature guide concentrates on references that relate to U.S. annuities. Only a few sources pertain to Canadian annuities. Although similarities exist in product design between U.S. and Canadian annuities, regulation and taxation are different. This guide also focuses primarily on areas that are specific to the subject of annuities and touches upon related issues such as investments and pensions more lightly.

Description: This is the Introductory Study Note for the Society of Actuaries Individual Life and Annuities-DP, U.S. examination for Spring 2012 that will be given on Thursday, April 26th, from 8:30 a.m. – 11:45 a.m. and 1:30 p.m. – 4:45 p.m.

Description: This is the Introductory Study Note for the Society of Actuaries Retirement Benefits-Design and Pricing, US examination for Spring 2012 that will be given on Thursday, April 26th from 8:30 a.m. –12:15 p.m.

Description: This literature guide provides a basic grounding in policyholder dividends and other nonguaranteed elements in individual life insurance and annuities in Canada and the U.S. Participating insurance is most often offered by mutuals in the U.S. and by both mutual and stock companies in Canada.

Description: This is the Introductory Study Note for the Society of Actuaries Retirement Benefits-Company/Sponsor Perspective examination for Spring 2012 that will be given on Friday, April 27th, from 8:30 a.m. –1:15 p.m.

Description: This is a study note that supplements material contained in the book, 'Actuarial Mathematics,' 2nd edition, by N. L. Bowers, Jr., H.U. Gerber, J.C. Hickman, D.A. Jones and C.J. Nesbitt. The topics covered include integer functions, uniform distribution of deaths throughout each year of age, and annuity coefficients.

Description: U.S. corporate federal income taxation of life insurance companies underwent a major revision several years ago with the adoption of the 1984 Tax Act, following two years of stopgap taxation under TEFRA '1982 Tax Act'. This paper highlights the SOA study notes, a text of the IASA and other documents that provide a comprehensive introduction to life insurance company taxation.