Description: A discussion about premium deficiency reserves and tax regulations for employer-owned insurance contracts

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

Description: An interview with Jim Toole, lead researcher for SOA's pandemic research project. The project examines pandemic influenza and its implications to the life and health insurance industry.

Description: A summary article about the SOA Research Institute's participation in the summer 2024 NAIC national meeting in Chicago.

Description: Written in reaction to the AG49-A "quick-fix" passed, this article covers the history of IULillustration regulation. It begins by covering major product development and regulationmilestones to date, with numerical examples to show their impacts on illustrations. It thenexplains how the "quick-fix" works and what its impact on illustrations is. Lastly, the articlelooks forward to what could be in store in the future for IUL illustrations.

Description: Underwriting specialty risks in life insurance can be challenging, but due diligence is at the core of what allows us to make the best and most informed decision.

Description: Milliman was engaged by the SOA to conduct two Accelerated Underwriting (AU) surveys, one of direct companies and another of reinsurers. The surveys explored actual results from 2019–2021 and expected results from 2022.

Description: The article summarizes the provisions of H.R. 1 that impact the tax qualification of life insurance contracts and the tax reporting of life settlements

Description: This article explores trends and methodologies in the Secondary Insurance Market as well as associated opportunities and pitfalls for actuaries.

Description: This article begins with a brief review of the treatment of QAB charges under the Code and the guidance the Internal Revenue Service the “Service” has issued regarding the manner in which taxpayers should account for QAB charges Part I. It then describes Rev. Rul. 2005-6’s three alternatives for addressing improper accounting for QAB charges Part II. It also includes a discussion about an Alternative C closing agreement.