Description: The article discusses the recent final and proposed regulations published by the IRS and Treasury on the required minimum distribution rules for qualified plans, which implement changes made by SECURE 1.0 and SECURE 2.0. The article is intended to identify the important rules in the final regulations, provide a framework for determining how the rules apply to beneficiaries of qualified plans and IRAs, describe the key differences between the earlier 2022 proposed regulations and the final regulations, and it summarizes the SECURE 2.0 provisions contained in the new proposed regulations.

Description: A recap of the SOA Research Institute's participation in the Spring 2024 NAIC National Meeting.

Description: The article provides an overview of the federal tax treatment of long-term care insurance contracts, including a brief history of the tax treatment of long-term care insurance, the requirements that must be satisfied in order to be treated as qualified long-term care insurance under the Internal Revenue Code, and a brief discussion of qualified long-term care combination products and chronic and terminal illness accelerated death benefits offered under life insurance contracts.

Description: The NAIC Innovation work group has set out 10 ideas for improving the LTC insurance market. This article discusses and critiques those ideas.

Description: Provides a summary of key points from the ERISA Advisory Council Report on Outsourcing (2014). The report provides interesting and important perspectives and the article encourages the reader to look at the report and consider the issues raised.

Description: Summary of the December 2003 NAIC Meeting

Description: View article from The Actuary August/September 2014 – Volume 11, Issue 4: Most Frequently Asked Questions

Description: A look at the IRS initiative, the Industry Issue Resolution IIR Program, and its requested use to address the tax treatment of hedges of VA contract guarantees. The IIR Program is designed to address tax issues that are common to many business taxpayers and are frequently disputed.

Description: This article discusses the structure of and the dangers posed by Stranger-Originated Life Insurance STOLI.

Description: summary of Canadian topics from recent Retirement Section Council meeting. Update on defined contribution initiative and potential US legislation. Highlight recent SOA research on retirement income.