Description: The article covers 6 actions that leaders can do to cut down on over-load, remove stress and keep targeted on priority items. Reducing multi-tasking is key.

Description: Help readers to focus on self wisdom.

Description: This article highlights the importance of communicating concisely and effectively through email and other written forums, and when/when not to use written vs. other forms of communication.

Description: Learn concrete strategies to manage executive dysfunction. The author discusses techniques she has learned along the way to improve productivity and manage time. High-level tips are: 1) Write it down. 2) Plan your day. 3) Don't let email and social media steal all your precious time. 4) Give your brain a little distraction. 5) Find an accountability partner. 6) Don't let perfect be the enemy of good. 7) When distracted, begin again. 8) Give yourself grace.

Description: On July 14, 2005, the FASB issued an Exposure Draft of a proposed Interpretation, Accounting for Uncertain Tax Positions—an Interpretation of FASB Statement No. 109. If adopted, the proposed Interpretation is the most significant tax accounting guidance the FASB has issued since FASB Statement No. 109 “Accounting for Income Taxes,” FAS 109 in 1992.

Description: This article discusses Internal Revue Code, ‘IRC,’ Sections 7702 and 7702A with respect to the implementation of the 2001 CSO Mortality Table, which must be used in the calculations for policies issued on or after January 1, 2006. “The insurance industry has requested guidance from the Treasury Department and the Internal Revenue Service on the proper application of the current computational rules to the 2001 CSO Mortality Table but, to date, such guidance has not been provided. Therefore, the Taxation Section established the 2001 CSO Maturity Age Task Force, the members of which authored this article, to propose methodologies that would be actuarially acceptable under Sections 7702 and 7702A of the Code for calculations under contracts that do not provide for actual maturity before age 100.” This article summarizes the task force recommendations.

Description: This article explores the complexities and potential problems with respect to tax reserves that could result from a retroactive application of a principle-based reserves PBR approach for life insurance reserves.

Description: Update from the ACLI about its continued contact with Treasury relating to AG VACARVM and Life PBR.

Description: Discusses how companies must ensure that significant and necessary product development, and administrative and compliance system changes, have been completed and tested in time to accommodate new requirements.

Description: Provides in-depth discussion of IRS Rev. Proc. 2008-24, including tax background of partial annuity exchanges. Then discusses partial annuitizations and “modified endowment contracts.”