Description: Full version of Taxing Times, September 2005, Volume 1, Issue No. 2.

Description: This article discusses the implications of a principle-based reserve PBR system with respect to federal income taxation of life insurance companies, particularly with respect to tax reserves and their deductibility for tax purposes. The article discusses potential problems with existing tax rules for reserve deduction, what courses of action the IRS could take, and suggestions for design features of a PBR approach that would make it more consistent with current tax rules. Life insurance product tax implications are also discussed.

Description: Tells what occurred after the adverse private letter ruling PLR 200738016 up to the issuance of the revenue procedure, and offers some speculation about the future.

Description: Draft Pre-Need Model proposed by National Association of Insurance Commissioners, NAIC, is analyzed from tax standpoint of both insurers, through sec. 807, and policyholders, through secs. 7702 and 7702A.

Description: This article contains information about The Actuarial Education and Research Fund’s third annual Practioners’ Award for research done in 1989. Article from The Actuary, Volume 24, Issue 7

Description: This web page contains links to the following articles of interest to actuaries: 1. A July 9, 2011 New York Times editorial about recent studies suggesting that antidepressants aren’t effective after all, and 2. A March 10, 2011 Time Magazine article by Joel Stein titled, 'Data Mining: How Companies Now Know Everything About You.'

Description: This article in the first in a series meant to highlight and explore the skills and knowledge actuaries have to offer as members of a Board of Directors, as well as what it takes to get there. From The Actuary, February 2012, Volume 9, Issue 1.

Description: This is the Phase I report of a two–phase effort. Phase I consists of defining relevant and actionable consumer segments among middle–income/mid–level net worth households. The Phase II report, defining a basic approach that could lead to a set of answers or 'solutions' that addresses the retirement risks faced by each segment, was released in September 2010.

Description: This is a speech from Bill Bluhm entitled "The U.S. Actuarial Profession at a Crossroads." From The Actuary Magazine August 2007

Description: This article offers an in-depth explanation of what life insurance is and how it is regulated.