Description: Read the June 2016 issue of Taxing Times.

Description: This article discusses the the 1998 alternartive XXX model regulations and the potential tax impact on the definition of life insurance and on reserve deductions associated therewith.

Description: Discussion of the prospect of federal insurance regulation.

Description: A collection of essays written on the current financial crisis, lessons learned and future implications.

Description: The article describes recently proposed regulations on the deduction of partially-worthless debts under section 166. It also provides background on the comments submitted by the insurance industry in response to the proposed regulations and additional guidance issued by Treasury and the IRS following the publication of the proposed regulations.

Description: This article addresses the need for overhauling the present system of life insurance regulation in the US and how the Optional Federal Charter would address this need.

Description: This paper investigates the implications of using the Basel II motivated Advanced Measurement Approaches as a method to assess operational risk capital charges for banks and insurance companies with regard to U.S. regulations. The AMA developed in the paper uses actuarial loss models complemented by the extreme value theory to determine the empirical probability distribution function of the aggregated capital charges in the context of various classes of copulas. From Actuarial Research Clearing House, 2006.

Description: An overview of health care history and privatization developments in four Latin American countries: Mexico, Chile, Colombia, and Brazil.

Description: This article reviews some of the highlights of th 2010 SOA Annual meeting including the impact on pricing resulting from Solvency II, Market Consistent Valuation of New Business - MCVNB, the latest on mortality, Standards of Practice in product development, managing risk in product design and a regulation update.

Description: Recognizing the benefit for actuarial discussions about how COVID-19 will affect our work, the Smaller Insurance Company Section of the Society of Actuaries hosted “COVID-19: What a Smaller Insurance Company Actuary Needs to Know Virtual Town Hall” on April 17, 2020. The following delves into these presentations and discussions.