Description: Article from The Actuary, December 1971 – volume 5 - Issue 10 that talks about tax laws and regulations. In particular, this article discusses the formula, developed by Charles T. Kemmerer, for calculating the remainder interest in a charitable remainder unitrust which falls on the death of the survivor of two or more persons.

Description: This article describes how Long-Term Care riders attached to Life Insurance policies provide real insurance value at a reasonable cost and allow life insurance companies to compete on a basis other than cost.

Description: This article is about the design and growth of the new variable life and annuity products.

Description: This article discusses the impact on the policyholders and the insurance companies of the phase-out of the deductibility of policy loan interest resulting from the new tax law.

Description: The Actuary Vol. 22, No. 11. This is a debate regarding two approaches to Life Insurance Illustrations: The Range approach vs. the Current Scale approach

Description: This article discusses the non-qualified market opportunities presented by the new limitations imposed on qualified pension plans.