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

Description: Read the June 2017 issue of Taxing Times published by the The Taxation Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: This project aims to understand pension participants’ investment and withdrawal behaviors and provide guidance in pension plan design, using data from China

Description: Statistics about entertainment industry pension plans.

Description: Updated study of metrics for measuring stress imposed on US multiemployer pension plans by unfunded liabilities and declining numbers of active participants

Description: This report summarizes why it appears that appropriate financial advice is generally not available to the non-affluent segment of the American public.

Description: Statistics about funded status for musicians' multiemployer pension plan

Description: Statistics about funded status of multiemployer pension plan.

Description: This report summarizes the results of a Delphi study to identify and debate possible new approaches or Blue Ocean Strategies to acquiring business by life insurers.