Company – Feature – Page 2

Ring Fence AIG – Ring Fencing Insurance Companies

Modco – Modified Coinsurance What happened under TEFRA? Several things: We lost MODCO 820 forever. We had a deceptively modest reduction in 818(c)2. A lot of the teeth were taken out of reinsurance as a tax planning tool. Universal Life was given legitimacy through 101(f). In terms of Anderson’s Taxation Horseman, it is now clearly…

Companies – Index ABCDEFGHIJKLMNOPQRSTUVWXYZ# A Acacia Academy Life Insurance Company ACLI – Membership – Companies Aegon AETNA AGC Life insurance Company AGLIC – American General Life Insurance Company AIG Annuity Insurance Company AIG – American International Group AIG – American International Group – Index AIL – American Income Life Allianz Ambac – American Municipal Bond…

Stock Companies Many stock life insurance companies seem to feel that it is imperative for them to offer new and attractive products in order to survive in the present environment. 1981-1, NAIC Proceedings

Company Investments (p20) – Life insurers are the single largest source of corporate bond financial, and hold approximately 18 percent of total U.S. corporate bonds. — Statement of Patrick S. Baird, Chief Executive Officer, Aegon USA, LLC, On Behalf of the American Council of Life Insurers (ACLI) 2009 0616 – GOV (House) – Systemic Risk and…

Demutualization 2000 – SOA – U.S. and Canadian Demutualizations—Postmortem – 21p

Life Insurance Company Taxation Government Hearings Pete Stark 1989 – “Final Report to The Congress on Life Insurance Company Taxation” fraser.stlouisfed.org/title/press-releases-united-states-department-treasury-6111/volume-292-587135 3. Correspondence from the American Council Of Life Insurance <ACLI> concerning proposals for the taxation of life insurance companies. (Attachment One-B) — Report of the Life & Health Actuarial Task Force to the Technical…

Captive Reinsurance Shadow Insurance 2016 0317 – OFR – Mind the Gaps: What Do New Disclosures Tell Us About Life Insurers’ Use of Off-Balance-Sheet Captives?, by Jill Cetina, Arthur Fliegelman, Jonathan Glicoes, and Ruth Leung – 10p (p41) – Use of captives has grown rapidly since 2000, when the National Association of Insurance Commissioners (NAIC) passed…

Investments Investments – Index Bonds Corporate Bonds Junk Bonds / High-Yield Bonds Municipal Bonds Private Placement Bonds Commercial Paper Company Investments Real Estate Securities Lending Derivatives Options Futures Swaps The subject of futures and options is very topical. Legislation and regulations enabling life insurers to begin using these instruments have been passed in several states…

Reinsurance Assumption Reinsurance Captive Reinsurance Financial Reinsurance Reinsurance Collateral Reinsurance – Taxes 1988 – SOA – Reinsurance Tax Issues, Society of Actuaries – 10p Surplus Relief Reinsurance Skinner – GOV – Blunt Instrument NAIC – Special Purpose Reinsurance Vehicle Model Act – 789-1 – 34p Section 1. Purpose – This Act provides for the creation of Special…