Description: Update on Total Asset Requirements for statutory reporting of reserves and surplus for Variable annuity products with guarantees

Description: Discussion of an annual seminar offered by the American Academy of Actuaries to enable actuaries to meet the minimum standards for signing actuarial opinions, such as those required for the Statutory Annual Statement, relating to their being tested on applicable economic, regulatory and legal environments.

Description: Reflections of a Regulatory Actuary by Larry Gorski

Description: Describes changes to California Insurance Code 10235.52, and details the remaining differences from Section 26 of the NAIC LTC Insurance Model Regulation.

Description: This articles notes that there are fewer small insurance companies. It discusses how the impact of mergers and acquisitions and new regulations affect the declining number of small insurance companies.

Description: This 1979 session is about the New Valuation Mortality Tables for Individual Life Insurance. Topics included: I. The Recommendation of Sex-distinct Tables 2. The Development of Basic Tables - Data Selection, Construction, Graduation 3. Margins and the Development of Loaded Tables 4. Implications for the Industry

Description: 1993 SOA Meeting, Quebec. This session was about product development in the age of age of risk-based capital including traditional capital measures, emerging trends, and NAIC changes.

Description: In February 2015, the Internal Revenue Service Chief Counsel appointed Alexis MacIvor as the chief of Branch 4 of the Office of the Associate Chief Counsel (Financial Institutions & Products). That branch (sometimes referred to by our readers as the “Insurance Branch”) has seven attorneys who work exclusively on issues concerning the taxation of insurance companies and the products those companies issue. Because of the importance of that branch’s work product to the issues that life actuaries must address every day, the Taxing Times Editorial Board and the Taxation Section Council thought our readers would appreciate the opportunity to meet Alexis and welcome her to the insurance tax actuarial community. Mark Smith of our editorial board recently met with Ms. MacIvor to talk about her background and her new role.

Description: An article recapping the SOA's participation in the NAIC Summer 2023 meeting.