Description: A discussion of how the tax law changes of 2003 might affect the attractiveness of variable annuity business relative to mutual funds and direct investments in dividend paying equities.

Description: This article summarizes a recent revenue ruling concerning the insurance company qualification of an affiliate that reinsures retiree health benefits under an arrangement entered into by a VEBA.

Description: Feature article describing the events of the recent 2012 ReFocus meeting.

Description: Phased retirement and longer work are growing more important. This article suggests a variety of public changes to improve opportunities and options.

Description: An update on the latest actions of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB).

Description: The Revenue Act of 1987 amended section 807d2B of the Internal Revenue Code. It established the interest rate used in the calculation of tax reserves to be the greater of the applicable federal interest rate or the prevailing maximum statutory valuation rate for the contract’s calendar year of issue. The amendment is effective for contracts issued in tax years beginning after December 31, 1987. This document shows all the applicable federal interest rates from 1998 - 2009.

Description: Based on interviews with C-level executives, this report offers insights on the role and actions of the global insurance industry in addressing climate change

Description: This articles explores the notion of whether the old rules and paradigms of investment strategy and caution may no longer be applicable in today’s financial environment, because things were “different this time.”

Description: The author notes that “insurance companies have been in the business of risk management for hundreds of years. The latest trend towards risk management in banks is both new to insurance companies and very old hat—new because it applies new techniques at least new to the last half century and old hat because many risk management techniques are so old hat to insurance companies that they are almost unconsciously performing them.”

Description: Dynamically Hedging Insurance Product Risk by Marshall C. Greenbaum from Risks and Rewards Newsletter, April 2000, Issue No. 34. A dynamic hedging program cab be an effective solution to insurance company market risk management problems.