Description: Discussion of private letter tax rulings on the definition of Cash Surrender Value for purposes of interpreting the definition of life insurance for the policyholder's taxation of the contracts.

Description: This article discusses the potential impact that low interest rates can have on the Life Insurance industry, even if they occur for a short period of time.

Description: Revenue Procedure 2001-42 Rev. Proc. 2001-42, established a permanent avenue for companies to correct inadvertent modified endowment contracts, or MECs. This article discusses this new Procedure.

Description: Summary of 2017 Milliman broad- based survey on term life insurance, providing benchmarking for carriers active in the term life market.

Description: Article discusses provisions of Guideline AXXX

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: Discussion of growth in popularity of UL products designed to focus on the guarantee of death benefit protection rather than cash value accumulation and some of the pricing and reserving issues with respect to those products

Description: NAIC Update on Issues Affecting Life and Annuity Product Development

Description: Recent and upcoming changes to U.S. statutory reserving rules are expected to impact term insurance prices. This article is an analysis on what that impact might be.

Description: A discussion of the 1998 changes to New York’s Expense Limitation Law