Description: A historical perspective on the Japanese life insurance industry and the significant changes it was expected to undergo.

Description: Describes a new tax approach in Ireland and the interest it is attracting.

Description: Recently completed experience and research studies from the Society of Actuaries.

Description: Discusses the Age 100 safe harbor methodologies in the 2010 IRS revenue procedure, and then provided some considerations that insurers should keep in mind in applying these methodologies.

Description: A discussion of, first, the three-year transition period for adopting principle-based reserves and how it might not apply to tax reserves, and second, the tax impact of adding investment options to in-force contracts.

Description: Recently, there has been an increase in the product development of simplified issue products in the United States. In the past two years, Gen Re LifeHealth has reviewed over 40 such products, ranging from vanilla direct-marketed products to high-end single premium immediate annuity SPIA paid universal life products. From Small Talk Newsletter, June 2005, Issue No. 24.

Description: This article presents the author's views on how direct writers of term insurance should view and monitor their reinsurance.

Description: This article focuses on the motivation and trends, rather than mechanics, in Life Insurance Securitization.

Description: Chairperson’s column discussing the recent activities of the SOA’s Reinsurance Section.

Description: This article discusses new tax reporting requirements for transfers for value under section 6050Y. It also discusses changes to the transfer for value rule of section 101(a)(2) and (3), including the definition of a reportable policy sale.