Description: Paper on the impact of investment advice regulations on personal actuaries.

Description: A discussion on investment strategies and long-term financial planning techniques.

Description: Feature article discussing the complexity of financial markets.

Description: Provides an overview of special characteristics of private equity and infrastructure asset classes, based on the perspective of experienced investors

Description: Provides a summary of investment sessions at the March 2015 Investment Symposium in Philadelphia

Description: Crossword puzzle

Description: Introduces terms and concepts of Takaful (Islamic) insurance and describes the processes, goals and constraints that apply to the investments of such insurers.

Description: A continuation of the conversation about principle-based reserves (PBR). Actuaries and an attorney discuss revisit federal-income tax-related issues as they relate to PBR.

Description: The column summarizes tax and retirement matters that ACLI and its member companies have been actively addressing. These include IRS 2015-2016 priority guidance items, the Department of Labor proposed fiduciary rule, proposed IRS hedge fund reinsurance rules, and new IRS notional principal contract rules.

Description: On April 24, 2015, Treasury and the Internal Revenue Service (IRS) published proposed regulations (REG-108214-15) that provide guidance regarding when a foreign insurance company’s income is excluded from the definition of passive income under Section 1297(b)(2)(B). The proposed regulations are directed at hedge funds that purport to establish a foreign reinsurance company in an effort to avoid treatment as a passive foreign investment company (PFIC), but could have unintended consequences for traditional insurance companies.