Description: The article discusses recently-issued regulations under section 807 of the Internal Revenue Code, concerning the computation and reporting of reserves. The provisions addressed generally relate to the Tax Cuts and Jobs Act of 2017.

Description: This article provides an update, as of July 2020, on the Reinsurance Section’s sponsored research in process and studies recently completed.

Description: This article discusses the attributes of a unified Operational Risk Management framework and how those attributes can underpin a seven-factor economic capital model.

Description: This article begins with a brief review of the general requirements of section 7702A and the consequences of MEC status for a life insurance contract and continues with a description of the evolution of the inadvertent MEC correction procedures over the past near decade.

Description: Crossword puzzle for the readers of Risks & Rewards newsletter.

Description: In this article, we explore key insights from Oliver Wyman's 2020 Life PBR Emerging Practices Survey, which provides a broad industry perspective with more than 50 companies participating representing 95 percent of the individual life market (by written premium). Insights include the impact of PBR on reserves and profitability in addition to emerging practices related to product design, assumption development, and methodology decisions.

Description: Mindful data visualizations show the end users the end way in how to analyze and interpret your data. More importantly, they can then use this data they see to drive decisions and modeling going forward.

Description: The article describes the insurance industry's preparation for pandemic events and the public finance response.

Description: The article provides an update on the 2019 ERM Symposium with regard to date, location and content (General Sessions and Concurrent Sessions).

Description: Editorial for the October 2019 issue of CompAct describing the issue's contents.