Description: Describes changes to California Insurance Code 10235.52, and details the remaining differences from Section 26 of the NAIC LTC Insurance Model Regulation.

Description: Discussion of the development of the Russian insurance industry and market opportunities

Description: The new regulations issued on October 19, 2004 by the Ministry of Finance, the regulatory body of insurance in Vietnam, have wide-ranging implications on the Vietnamese life insurance market and are presenting big changes for practicing actuaries.

Description: In February 2015, the Internal Revenue Service Chief Counsel appointed Alexis MacIvor as the chief of Branch 4 of the Office of the Associate Chief Counsel (Financial Institutions & Products). That branch (sometimes referred to by our readers as the “Insurance Branch”) has seven attorneys who work exclusively on issues concerning the taxation of insurance companies and the products those companies issue. Because of the importance of that branch’s work product to the issues that life actuaries must address every day, the Taxing Times Editorial Board and the Taxation Section Council thought our readers would appreciate the opportunity to meet Alexis and welcome her to the insurance tax actuarial community. Mark Smith of our editorial board recently met with Ms. MacIvor to talk about her background and her new role.

Description: Discussion that reinsurance regulation is driving the amount and hence the cost of capital and hence the ability of reinsurers to price products competitively

Description: Feature article discussing the Life Settlements business: recent growth, pricing, and future of the business.

Description: An article recapping the SOA's participation in the NAIC Summer 2023 meeting.