Description: Discusses reinsurance accounting guidelines related to current regulations.

Description: Discusses current federal budget proposals that may impact taxation of annuities.

Description: Author recalls beginnings of Smaller Insurance Company Section and encourages others to participate.

Description: The SEC recently approved a financial disclosure rule mandating that a company must release material and market-moving information to all investors simultaneously. This article looks at the new rule designed to make financial disclosure fairer for all investors and how it may pose problems for larger insurers, while it may level the playing field for smaller insurers.

Description: This article discusses the new valuation concepts under Regulation XXX and the practical issues that need to be addressed by companies.

Description: This article explores Simplified Issue SI as a product. There is a small-company slant toward SI whole life because the vast majority of my experience with SI is in the senior market. However, most of what will be discussed still applies to all SI.

Description: This is an article about the “hardening” market for reinsurance on term and universal life with secondary guarantees. From Small Talk Newsletter, June 2005, Issue No. 24.

Description: A review of the development of the 2005 Version of the Generally Recognized Expense Table GRET, to be used to show compliance with the NAIC Life Insurance Illustration Model Regulation and the associated Actuarial Standard of Practice

Description: This article discusses the reservations small companies may have about the Principles Based Valuation proposal. Instead of prescribed methods, assumptions, and tables for statutory reserves, they would be computed based on actuarial judgment in accordance with standards of practice. of practice.

Description: This article summarizes current regulatory activity discussed at the Spring 2009 meetings of the N.A.I.C. and the National Council of Insurance Legislators.