Description: Life Reinsurance Data from the Munich American Survey by James L. Sweeney and David M. Bruggeman Reinsurance Section News, August 1998, Issue No. 44.

Description: This article provides the reader with some insights regarding tax planning under the new required methodology.

Description: This article discusses risk transfer and how difficult it is to define and describe. For actuaries, the challenge is to develop an analytical framework under which the presence of insurance risk can be identified and assessed.

Description: A discussion of the effective dates and statutory reserves cap for variable annuities under Actuarial Guideline 43.

Description: The investment risk taken by a pension fund comprises strategic risk and active risk. This paper discusses the relative merits of these two types of risk to the pension fund, possible rationales for the levels of strategic and active risk typically adopted mechanisms for capturing manager skill without taking on equity risk, and issues in setting liability-based benchmarks for investment managers

Description: This article aimed to make Liability Driven Investing LDI more accessible by providing a simple definition and by showing how plans of different sizes and circumstances may adopt an appropriate LDI approach.

Description: Small Talk Newsletter, June 2005, Issue No. 24. Last fall, the Internal Revenue Service IRS released Notice 2004-61, 2004-41 I.R.B. 596 October 12, 2004, interpreting the reasonable mortality charge requirement applicable to life insurance contracts under Section 7702 of the Internal Revenue Code.

Description: This article details the IRS' Revenue Ruling 2005-6. This ruling provides formal guidance on how to treat family term riders for purposes of the computational limit calculations in Internal Revenue Code IRC sections 7702 and 7702A i.e., calculations of net single premiums, guideline single premiums, guideline level premiums and 7-pay premiums. From Small Talk Newsletter, June 2005, Issue No. 24.

Description: This article discusses regulatory proposals and developments at both the state and federal level that call for small insurer vigilance.

Description: Tomorrow’s risk landscape is shaped by macro trends and their interconnections, and those new, changing but not-yet envisioned risks will shape tomorrow's insurance needs. Karen would like to share Swiss Re's insights on new emerging risk themes and trends, climate change and its effects on the L&H business. Hopefully the session can provoke new ideas and enable us to build resilience together.