Announcement: SOA releases October 2025 ALTAM, ASTAM, FAM, and November 2025 INV 201 Exams passing candidate numbers. SOA congratulates the new ASAs and CERAs for December 2025.

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  • In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know

    In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know Basic discussion of premiums paid, investment in the contract, and basis as ...

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    • Authors: John Adney
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Is IRS Consent Needed to Conform Tax Accounting to a Change in Statutory Accounting

    Is IRS Consent Needed to Conform Tax Accounting to a Change in Statutory Accounting When a life insurance company changes its basis for computing tax reserves, a special 10-year spread rule found ...

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    • Authors: Peter Winslow
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Value at risk - Finance & Investments
  • Critical Review of Stochastic Simulation Literature and Applications for Health Actuaries

    Critical Review of Stochastic Simulation Literature and Applications for Health Actuaries A study on stochastic simulation literature as it applies to a health actuary. Dynamic simulation models; ...

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    • Authors: Louise H Anderson, Ian G Duncan, Katherine Hall, Brian C Martinson
    • Date: Sep 2007
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Topics: Enterprise Risk Management; Modeling & Statistical Methods>Dynamic simulation models; Modeling & Statistical Methods>Markov Chain; Modeling & Statistical Methods>Modeling efficiency; Modeling & Statistical Methods>Stochastic models
  • Future of Personal Lines Auto Insurance: When and How Might the Industry Transform Itself?

    Future of Personal Lines Auto Insurance: When and How Might the Industry Transform Itself? This article takes a look at some of the major trends in the sharing economy, automated driver ...
    • Authors: Anthony Cappelletti
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: General Insurance Insights
    • Topics: General Insurance (Property & Casualty)>Investment strategy - General Insurance
  • Life Insurance Tax Down Under

    Life Insurance Tax Down Under Review of changes made to life insurance taxation in Australia. Capital management;Return on capital;Taxes=Taxation; 9670 5/1/2000 12:00:00 AM ...

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    • Authors: Greg Martin
    • Date: May 2000
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: International News
    • Topics: Economics; Finance & Investments; Public Policy
  • IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach

    IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach A discussion of third-party summons, particularly those issued in promoter examinations. Satisfaction of the ...

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    • Authors: Samuel A Mitchell
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Standards of practice
  • 2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies?

    2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies? A summary discussion of those items listed in the 2012-2013 Priority Guidance Plan issued by the IRS and Treasury that ...

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    • Authors: Susan Hotine
    • Date: May 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
  • Then and Now

    Then and Now The author uses a reprint of an article from the very first edition of the “News from the Individual Life Insurance and Annuity Product Development Section” and assistance from the ...

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    • Authors: Paula Hodges
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
  • High Face Amount Mortality Study—April 2012

    High Face Amount Mortality Study—April 2012 This article is based on a recent high face amount mortality study completed for the SOA. The data was derived from the Milliman Industry Mortality ...

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    • Authors: Allen Klein
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Reinsurance News
    • Topics: Experience Studies & Data>Mortality
  • Stochastic DAC Unlocking for VariableAnnuity Products

    Stochastic DAC Unlocking for VariableAnnuity Products Stochastic DAC Unlocking for Variable Annuity Products by Alastair Longley-Cook, Dick Shaw, Mike Sherrill, and Jay Vadiveloo from The ...

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    • Authors: Alastair G Longley-Cook, Richard E Shaw, Jeyaraj Vadiveloo, Michael Sherrill
    • Date: Mar 2001
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]