Announcement: SOA releases October 2025 ALTAM, ASTAM, FAM, and November 2025 INV 201 Exams passing candidate numbers. SOA congratulates the new ASAs and CERAs for December 2025.

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  • The Demise of Sections 809 and 815

    The Demise of Sections 809 and 815 Congress has acted in recent years to remove outdated provisions governing the federal income taxation of life insurance companies from the Internal Revenue ...

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    • Authors: William B Harman, Douglas N Hertz, Bryan W Keene
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses

    Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses This article is a discussion about the life settlement industry and the tax considerations for ...

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    • Authors: Frederic Gelfond
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • What’s on the Shelf? A Proposal to Tax the Inside Buildup

    What’s on the Shelf? A Proposal to Tax the Inside Buildup This article is a discussion of the proposal to tax the inside build-up in life insurance policies and the consequences if it were to be ...

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    • Authors: Brian King
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • ACLI Update – Legislative and Regulatory Developments

    ACLI Update – Legislative and Regulatory Developments Updates on partial annuitization and exhanges, prevailing CSO valuation mortality tables, disclosure of offshore accounts through FATCA.

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    • Authors: Walter Welsh, Mandana Parsazad
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
  • IRS Ruling Confirms Exchange of COLI on Former Employees Triggers Loss of Interest Deductions

    IRS Ruling Confirms Exchange of COLI on Former Employees Triggers Loss of Interest Deductions Discusses Internal Revenue Service Ruling 2011-9. Since ruling now applies to all taxpayers, not ...

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    • Authors: John Adney, Bryan W Keene
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Life Insurance
  • The Future of Life Insurance Products: Lessons from the Past

    The Future of Life Insurance Products: Lessons from the Past Author highlights historical nonforfeiture and federal tax law changes, as they have impacted life product designs, in prognosticating ...

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    • Authors: Christian J DesRochers
    • Date: Sep 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Life Insurance; Public Policy
  • Reinsurance Administration Professionals Association (RAPA): An Update from the New Chair

    Reinsurance Administration Professionals Association (RAPA): An Update from the New Chair The article is introducing and promoting the value of RAPA, the Reinsurance Administration Professionals ...

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    • Authors: Jill Dupuis
    • Date: Mar 2023
    • Competency: Relationship Management
    • Topics: Life Insurance; Reinsurance; Reinsurance>General reinsurance
  • Small Face Amount Life Insurance Working Group Meeting Memorandum

    Small Face Amount Life Insurance Working Group Meeting Memorandum The NALC has been working with their members and the members of the Small Policy Consortium. The Consortium members met with ...

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    • Authors: Scott J Cipinko
    • Date: Dec 2000
    • Competency: Professional Values>Practice expertise
    • Publication Name: Small Talk
    • Topics: Actuarial Profession>Professional associations; Life Insurance
  • Small Policy Purchases by Seniors

    Small Policy Purchases by Seniors The purpose of the article is to discuss the benefits of small policy purchases by seniors, describe the market and distribution for these small face amounts of ...

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    • Authors: Andy Hansen
    • Date: Dec 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Life Insurance; Life Insurance>Marketing and distribution - Life Insurance
  • Avian Influenza—A Note on Reinsurance forSmall Companies

    Avian Influenza—A Note on Reinsurance forSmall Companies This is an article on avian flu and reinsurance as it relates to smaller insurance companies. Demographics;Health risks;Mortality rates= ...

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    • Authors: W Howell Pugh
    • Date: Jun 2006
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Life Insurance; Reinsurance>Catastrophe reinsurance