Description: This article provides an update on Department of Labor's fiduciary regulation for retirement plans/investors focusing on a July 2017 request for information.

Description: This article provides insights from the 2017 PSCA annual meeting and the Pension Research Council symposium on current pension system issues and solutions.

Description: Discussion of private letter tax rulings on the definition of Cash Surrender Value for purposes of interpreting the definition of life insurance for the policyholder's taxation of the contracts.

Description: In this discussion of President Obama’s financial regulatory reform on start-up companies, the author believes”that the proposed requirement has the potential to significantly increase the financial burden on an early-stage firm through increased scrutiny and record-keeping” This paper outlines the extent of the issues facing a start-up company due to the Administration's proposals, and offers solutions to the problems facing these entrepreneurs.

Description: The article addresses the safe harbor guidance provided in Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable mortality requirements

Description: This article discusses the ruling on the new BOLI arrangement and addresses three aspects of the tax treatment of the arrangement: (1) the LLC’s taxation as a partnership as opposed to an investment company, (2) the deductibility of interest expenses by the LLC and its members, and (3) the excludability of death benefits under the Policies, which began life as employer-owned life insurance contracts.

Description: A discussion of the ramifications, facts and rules associated with loss reserves and underwriting reserves that are held by foreign subsidiaries for life insurance and annuity contracts.

Description: An extensive look at Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation."

Description: Discussion of the March 1, 2013 Internal Revenue Service (“IRS”) release of PLR 201309011, which addresses the application of the section 817(h) diversification requirements to variable contracts that have invested in illiquid investment vehicles (the “Funds”).

Description: Leading enterprise risk management ERM actuaries identified the top 11 areas of risk of 2011 and will provide monthly insight on how ERM programs can be used to hedge against those systemic risks. 'A realistic outlook on the probability of impending natural disasters and their associated risks will help businesses and individuals better prepare, helping to lessen the severity of impact on the global economy while also seizing opportunities to help those in need.' From the Bubble Risk Bulletin-June 2011.