Announcement: SOA releases October 2025 ALTAM, ASTAM, FAM, and November 2025 INV 201 Exams passing candidate numbers. SOA congratulates the new ASAs and CERAs for December 2025.

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  • Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts

    Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts Over the past few years, the Internal Revenue Service has issued two private letter rulings waiving the failure ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life; Public Policy

  • Alternative XXX Model Regulations from a Federal Income Tax Perspective

    Alternative XXX Model Regulations from a Federal Income Tax Perspective This article discusses the the 1998 alternartive XXX model regulations and the potential tax impact on the definition of ...

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    • Authors: James Reiskytl
    • Date: Dec 1998
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Public Policy; Public Policy
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