Description: This session from the 1984 SOA Atlanta Meeting covers the deregulation that has already occurred within financial industries including banking regulations regarding underwriting and selling insurance and some insight into possible future deregulation.

Description: 1993 SOA Annual Meeting in New York. This session is about federal regulations versus state regulations. Topics included: 1. Status of Dingell/Metzenbaum bills and Industry response. 2. The McCarren-Ferguson Act, and recent developments in that area. 3. Bills that address the issue of redlining in insurance. 4. The Disclosure of Insurance Availability Information bill. 5. Heath care reform initiatives.

Description: This session from the 1995 SOA Boston Meeting presents the latest findings of the NAIC, the AICPA, the ACLI and the FASB including FAS 120, GAAP for mutuals and the fair-value liability model. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: This paper discussed providing consumers of medical care with transparent and comparable price and quality information to enable them to make economically optimal decisions.

Description: The article gives actuaries an introduction to Academy Health, the notable health policy research organization.

Description: A discussion of the Open Transaction Doctrine and how it was applied to prevent current inclusion of taxable gains resulting from the sale of stock acquired in a demutualization.

Description: In March 2010, Congress codified the judicial economic substance doctrine in an effort to raise revenue as part of the health care reform legislation.1 The law provides for strict liability penalties of 20 percent for understated taxes and refund claims that result from transactions that lack economic substance. In July 2011, the commissioner of the Large Businessand International Division LB&I of the IRS evidently recognized this state of uncertainty and issued very helpful guidance to all LB&I examiners to fill the void on guidance for economic substance..

Description: This article provides an update on various legislative and regulatory activities including, allowing individual variable annuities, federal standard for fiductiary responsibitlity with respect to pensions, policy loan interest rate and credit insurance issues.

Description: This article is about the very rapid pace of Health care reform on both the national and state level. The challenge is to ensure that viable financing vehicles are developed for cost effective health care delivery.

Description: This article is about the comprehensive health care reform proposal from the Clinton Administration.