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

Description: Small Talk Newsletter, June 2005, Issue No. 24. Last fall, the Internal Revenue Service IRS released Notice 2004-61, 2004-41 I.R.B. 596 October 12, 2004, interpreting the reasonable mortality charge requirement applicable to life insurance contracts under Section 7702 of the Internal Revenue Code.

Description: This article details the IRS' Revenue Ruling 2005-6. This ruling provides formal guidance on how to treat family term riders for purposes of the computational limit calculations in Internal Revenue Code IRC sections 7702 and 7702A i.e., calculations of net single premiums, guideline single premiums, guideline level premiums and 7-pay premiums. From Small Talk Newsletter, June 2005, Issue No. 24.

Description: Summary of the upcoming activities for the Smaller Insurance Company Section in 2016.

Description: This article provided a 1998 update of Mutual Insurance Holding Companies. Subjects covered included state-by-status enabling status, policyholder rights under an MIHC, advantages, and criticisms.

Description: This article discusses the conflicting opinions surrounding proposed 1998 legislation that would have authorized mutual life insurance companies in New York to reorganize as stock companies through the formation of upstream Mutual Holding Companies.

Description: Author highlights historical nonforfeiture and federal tax law changes, as they have impacted life product designs, in prognosticating about future product designs.