Description: Against a background of recent capital market downturns, this article discusses the need for increasing the focus on risk control with respect to variable annuity and life products. This article originally appeared in the September 14, 1998 issue of The National Underwriter, a publication of the National Underwriter Company, and is reprinted here with permission.

Description: This article discusses the conflicting opinions surrounding proposed 1998 legislation that would have authorized mutual life insurance companies in New York to reorganize as stock companies through the formation of upstream Mutual Holding Companies.

Description: Designing and Pricing LTCI Combination Products by Carl L. Friedrich from Long-Term Care Newsletter, December 2004, Issue No. 13.

Description: A historical perspective on the Japanese life insurance industry and the significant changes it was expected to undergo.

Description: Describes a new tax approach in Ireland and the interest it is attracting.

Description: This article is an update, as of March 2019, on Financial Reporting Section sponsored projects in process and those recently completed.

Description: A look back on the 25th anniversary of the 1984 Tax Act DEFRA and newly proposed regulations and legislation to raise tax revenue.

Description: This article is a discussion about automatic waivers and the corresponding procedures under IRC sections 7702 and 101f.

Description: Discusses the Age 100 safe harbor methodologies in the 2010 IRS revenue procedure, and then provided some considerations that insurers should keep in mind in applying these methodologies.

Description: A discussion of, first, the three-year transition period for adopting principle-based reserves and how it might not apply to tax reserves, and second, the tax impact of adding investment options to in-force contracts.