Description: This article on insurance regulation discusses the highlights of the Optional Federal Charter OFC – current developments, its opponents and proponents, accounting implications, and implications for small insurers.

Description: Results of recent survey of Smaller Insurance Company Section about the Financial Services Modernization Act, FSMA.

Description: This article addresses the 2001 CSO Mortality Table and the implications for preneed insurance, for which the table has been deemed inadequate. The article explores interim measures such as additional reserves, treatment as substandard, and tax implications. There is also discussion of a model NAIC regulation which would mandate the use of 1980 CSO mortality for preneed as well as efforts to eventually establish a new preneed mortality table for valuation and nonforfeiture purposes.

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