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: This report summarizes a research project examining the proposed principle-based framework for reserves and capital for life insurance. The report is a review and analysis of case studies submitted by participating companies in response to proposed changes in individual life insurance statutory reserve and risk-based capital methodologies.

Description: Statistics about the Screen Actors Guild - Producers Pension Plan and its funded status.

Description: Statistics about the Major League Baseball Players Pension Plan and its funded status.

Description: Statistics about pension plan funded status for Directors Guild.

Description: Review pension plan statistics for the Motion Picture Industry Pension Plan.

Description: Statistics about pension plan funded status for Writers Guild.

Description: Statistics about funded status of National Basketball Association Players multiemployer pension plan.

Description: Statistics about funded status of Screen Actors Guild–Producers Pension Plan

Description: Report from research project that reviewed and inventoried the range of quality and efficiency measures that demonstrate the performance of hospitals and physicians. Besides outlining key areas of consideration for quality and efficiency measurement, this report also describes future opportunities for actuaries and other health professionals interested in this evolving area. The inventory part of the report is in a separate document.