Description: Update on section activities.

Description: Explains the more granular breakout of bond RBC factors proposed to the NAIC. Evaluates alternative asset allocation choices for insurers under the new rules.

Description: Results of recent survey of Smaller Insurance Company Section about the Financial Services Modernization Act, FSMA.

Description: An in-depth discussion of a research project, sponsored by the Committee on Life Insurance Research, the Smaller Insurance Company Section and the Reinsurance Section, on the topic of access to reinsurance.

Description: This article provides an summary of the new IFRS 17 standard and some of the challenges that companies should must consider as they explore implementation.

Description: General discussion of Critical Illness Insurance, Income Protection Insurance and LTC Insurance, Issue No. 38

Description: The Chairperson of the Taxation Section discusses how the section will deal with changes to the US Tax Code.

Description: This article discusses the implications of a principle-based reserve PBR system with respect to federal income taxation of life insurance companies, particularly with respect to tax reserves and their deductibility for tax purposes. The article discusses potential problems with existing tax rules for reserve deduction, what courses of action the IRS could take, and suggestions for design features of a PBR approach that would make it more consistent with current tax rules. Life insurance product tax implications are also discussed.

Description: Article discusses possible effects of negative interest rates on product development, risk management, investment management and in-force management.

Description: Overview and personal perspective on the content of 2017 Living to 100 symposium, with emphasis on scientific and social content. Article targeted to pensions.