Description: This article provided a 1998 update of Mutual Insurance Holding Companies. Subjects covered included state-by-status enabling status, policyholder rights under an MIHC, advantages, and criticisms.

Description: Describes the changes in insurance regulation on both an international and US perspective.

Description: This article discusses the conflicting opinions surrounding proposed 1998 legislation that would have authorized mutual life insurance companies in New York to reorganize as stock companies through the formation of upstream Mutual Holding Companies.

Description: Discussion of the new- 2003- regulations in China pertaining to nonguaranteed life products.

Description: In November 2011, a number of associations, including the American Council of Life Insurers [ACLI], filed comments with the Brazilian regulatory authority urging Brazil to stop restricting reinsurance access to only domestic reinsurers in one of the world’s leading emerging markets for insurance. This article examines the background and legitimacy of this complaint.

Description: The purpose of paper is to outline and illustrate some of the more important differences among the current US and Canadian regulatory capital regimes and the standard formula of the Solvency II framework using a hypothetical term-life insurance portfolio as an example.

Description: This essay examines the root causes of the 2008 global financial crisis precipitated by the bursting of the housing bubble. The author suggests that if fraud is not addressed, future crises, perhaps even worse, will occur.

Description: In this article, the author discusses financial regulation and the financial crisis.

Description: Read the June 2016 issue of Taxing Times.

Description: This article discusses the the 1998 alternartive XXX model regulations and the potential tax impact on the definition of life insurance and on reserve deductions associated therewith.