Insights & Resources
Depth you can act on.
True clarity begins with well-informed decisions. Whether you're evaluating your first BOLI policy or managing a complex, long-term portfolio, our insights are designed to equip you with grounded understanding, not generalities.
News and Publications
- LEGISLATIVE DEVELOPMENTS
- Louisiana Proposed Legislation for BOLI 1035 Exchanges
- Senator Wyden Releases Updated Proposed Legislation Targeting Private Placement Life Insurance
- Florida Bill to Restrict Employer-Owned Life Insurance Dies in Committee
- REGULATORY DEVELOPMENTS
- Agencies Issue Final Rule to Prohibit Use of Reputation Risk by Regulators
- Agencies Issue Updated Model Risk Management Guidance
- REGULATORY DEVELOPMENTS
- Basel III Endgame – Regulators Release Proposed Regulatory Capital Rules
- OTHER DEVELOPMENTS
- House Financial Services Committee Hearing on Financial Privacy Framework
- REGULATORY DEVELOPMENTS
- Basel III Endgame – Regulators Release Proposed Regulatory Capital Rules
- REGULATORY DEVELOPMENTS
- Basel III Endgame – Update
- Federal Reserve Proposes Rule to Codify Elimination of Use of Reputation Risk
- JUDICIAL DEVELOPMENTS
- COI Litigation – TVPX ARS Inc. vs Genworth Life
- OTHER DEVELOPMENTS
- Basel Committee Publishes Consolidated Guidelines and Sound Practices
- LEGISLATIVE DEVELOPMENT
- Florida Bill to Restrict Employer-Owned Life Insurance – Update
- REGULATORY DEVELOPMENTS
- Basel III Endgame – Update
- LISCC Program Operating Manual Published by FRB
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- LEGISLATIVE DEVELOPMENT
- Florida Bill to Restrict Employer-Owned Life Insurance
- REGULATORY DEVELOPMENTS
- Basel III Endgame – Update
- Regulators Issue Notice of Proposed Rulemaking to Codify Elimination of Use of Reputation Risk
- REGULATORY DEVELOPMENTS
- Executive Order Directing Banking Regulators to Remove Use of Reputational Risk from Examining Process
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- REGULATORY DEVELOPMENTS
- Industry Response to Proposed Modifications to Enhanced Supplementary Leverage Ratio Standards
- OTHER DEVELOPMENTS
- Banking Organizations Joint Letter Requesting Exception under Potential Federal Data Privacy Laws
- NAIC Risk-Based Capital Model Governance (EX) Task Force – August Meeting
- JUDICIAL DEVELOPMENTS
- PHL Variable – Court Sets Hearing on Moratorium Changes
- REGULATORY DEVELOPMENTS
- Regulators Release Proposed Revisions to Consolidated Reports of Condition and Income (Call Reports)
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- TAX DEVELOPMENTS
- Tax Reform Update
- REGULATORY DEVELOPMENTS
- Banking Regulators Propose Modifications to Enhanced Supplementary Leverage Ratio Standards
- FRB Removes Reputational Risk from Bank Risk Management Rating Processes
- TAX DEVELOPMENTS
- Tax Reform Update
- TAX DEVELOPMENTS
- House Ways and Means May Soon Vote on Tax Bill
- REGULATORY DEVELOPMENTS
- FRB Requests Comment on Proposal to Reduce Volatility of Capital Requirement Stemming from Stress Tests
- REGULATORY DEVELOPMENTS
- Reputational Risk in Supervisory Oversight
- OTHER DEVELOPMENTS
- NAIC Announces 2025 Federal Legislative and Regulatory Priorities
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- LEGISLATIVE DEVELOPMENTS
- House and Senate Approve Separate Budget Resolutions
- REGULATORY DEVELOPMENTS
- Federal Reserve Vice Chair for Supervision Speech
- OTHER DEVELOPMENTS
- NAIC Executive Committee Launches Risk-Based Capital Task Force
- TAX DEVELOPMENTS
- Ken Kies Nominated to be an Assistant Secretary of the Treasury
- President Trump’s Remarks to the World Economic Forum
- ACCOUNTING DEVELOPMENTS
- FASB Exposure Draft – Codification Improvements
- LEGISLATIVE DEVELOPMENTS
- Wyden Releases Proposed Legislation Targeting Private Placement Life Insurance
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- REGULATORY DEVELOPMENTS
- House Financial Services Hearing – Regulators to Pause Major Rulemakings until 2025
- TAX DEVELOPMENTS
- JCT Description of the Revenue Provisions Contained in the President’s Fiscal Year 2025 Budget Proposal
- IRS Releases Contribution Limits for 2025
- ACCOUNTING DEVELOPMENT
- Article on BOLI Surrender and Redeploy Considerations
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- REGULATORY DEVELOPMENTS
- FRB Vice Chair for Supervision – Remarks on Status of Basel III Endgame
- TAX DEVELOPMENTS
- IRS Releases Proposed Corporate AMT Rules
- OTHER DEVELOPMENTS
- FRB of Chicago Report on State Insurance Guaranty Funds
- JUDICIAL DEVELOPMENTS
- NY Premium Refund Litigation
- REGULATORY DEVELOPMENTS
- Updated FFIEC IT Examination Handbook
- JUDICIAL DEVELOPMENTS
- Court Dismisses NQDC Plan Participants’ Lawsuit Versus FDIC
- REGULATORY DEVELOPMENTS
- FDIC Vice Chair Calls for Re-Proposal of Basel III Endgame
- Basel Committee Releases Consultative Document on Sound Third-Party Risk Management
- JUDICIAL DEVELOPMENT
- Supreme Court Affirms IRS Position Regarding Life Insurance Owned by a Closely Held Corporation
- REGULATORY DEVELOPMENTS
- Re-Proposed Rule Regarding Incentive-Based Compensation Arrangements
- Banking Regulators Release Guide for Community Banks Regarding Third-Party Risk Management
We did not identify any subjects warranting coverage in our monthly LRA Update.
- TAX DEVELOPMENT
- Biden Budget Proposal
- TAX DEVELOPMENTS
- Senate Finance Committee Report on Private Placement Life Insurance
- OTHER DEVELOPMENTS
- Deferred Compensation Administrator Data Breach
- REGULATORY DEVELOPMENTS
- Basel III Endgame Comment Submissions
- ACCOUNTING DEVELOPMENTS
- Midland States Bank BOLI Accounting Adjustment
- Kearny Bank BOLI Accounting Adjustment
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
We did not identify any subjects warranting coverage in our monthly LRA Update.
- REGULATORY DEVELOPMENTS
- SEC’s Final “Clawback” Rule – Potential 409A Issues
- REGULATORY DEVELOPMENTS
- Agencies Extend Comment Period on Proposed Rules to Strengthen Large Bank Capital Requirements
- Federal Reserve Board Finalizes Capital Requirements for Supervised Insurance Organizations
- JUDICIAL DEVELOPMENTS
- MOVEit Data Breach Litigation – Update
- ACCOUNTING DEVELOPMENTS
- IRS Issues Final Regulations to Update Pension Plan Mortality Tables
- OTHER DEVELOPMENTS
- Basel Committee on Banking Supervision Report on 2023 Banking Turmoil
- REGULATORY DEVELOPMENTS
- Basel III Endgame Proposal – Update
- OTHER DEVELOPMENTS
- NAIC Financial Condition (E) Committee – Framework for Regulation of Insurer Investments
- TAX DEVELOPMENTS
- IRS Sets Hearing Date for Reportable Policy Sale Proposed Rules
- JUDICIAL DEVELOPMENTS
- Litigation Related to the MOVEit Data Breach
- REGULATORY DEVELOPMENTS
- Banking Regulators Release Proposed Updates to Basel III Capital Rules
- Tax DEVELOPMENTS
- IRS Reportable Policy Sale Proposed Update – Review of Comment Letters Submitted
- OTHER DEVELOPMENTS
- CA Attorney General Seeks Information from Employers on Compliance with CCPA
- Society of Actuaries U.S. Individual Life COVID-19 Reported Claims Analysis
- Tax DEVELOPMENTS
- IRS Reportable Policy Sale Proposed Rule – Update
- REGULATORY DEVELOPMENTS
- Banking Regulators Finalize Interagency Guidance on Third-Party Relationships
- Bank Regulatory Policy Update
- FRB Releases Results of Annual Bank Stress Tests
- LEGISLATIVE DEVELOPMENTS
- Senate Banking Committee Members Propose Bill to Claw Back Executive Compensation
- JUDICIAL DEVELOPMENTS
- COI Litigation – PHL Variable Granted Summary Judgment
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- Tax DEVELOPMENTS
- Reportable Policy Sale Proposed Update
- JUDICIAL DEVELOPMENTS
- COI Litigation Update – Jury Finds in Favor of Plaintiffs
- REGULATORY DEVELOPMENTS
- FSOC Proposes Updated Analytic Framework and Guidance on Nonbank Determinations
- Tax DEVELOPMENTS
- IRS Revenue Ruling – No Step-up Basis if a Trust’s Assets Are Not Includible in Gross Estate
- OTHER DEVELOPMENTS
- US DOL Reaches Settlement with Prudential Regarding Denied Claims
- First Republic Bank Put into Receivership – JPMorgan Chase to Assume Substantially All Assets
- REGULATORY DEVELOPMENTS
- Potential Bank Regulatory Response to Signature and Silicon Valley Bank Failures
- LEGISLATIVE DEVELOPMENTS
- Data Privacy Act Passes House Financial Services Committee
- JUDICIAL DEVELOPMENTS
- Lincoln National COI Litigation – Proposed Settlement
- TAX DEVELOPMENTS
- Biden Budget Proposal
- OTHER DEVELOPMENTS
- Silicon Valley Bank and Signature Bank BOLI Holdings
- REGULATORY DEVELOPMENTS
- NAIC Releases Draft Privacy Model Law for Insurance
- OTHER DEVELOPMENTS
- SECURE 2.0 Creates New Opportunity to Use Surplus Pension Assets for Retiree Welfare Benefits
- U.S. Unveils New Economic Sanctions on Russia
We did not identify any subjects warranting coverage in our monthly LRA Update.
- LEGISLATIVE DEVELOPMENTS
- Consolidated Appropriations Act Enacted
- TAX DEVELOPMENTS
- IRS Notice 2023-7 – Initial Guidance Regarding Corporate Alternative Minimum Tax
- JUDICIAL DEVELOPMENTS
- Athene v. American General, et al. – COLI SVP Dispute Settled
- OTHER DEVELOPMENTS
- BCBS Evaluation of the Impact of Basel III Reforms
- INSURANCE DEVELOPMENTS
- ACLI Update on Life Insurance and Annuity Benefits in 2021
- REGULATORY DEVELOPMENTS
- FRB and FDIC Proposed Rule for Large Bank Resolution Requirements
- SEC Adopts Final Clawback Rules
- Federal Reserve Framework for Supervision of Insurance Organizations
- JUDICIAL DEVELOPMENTS
- Davydov (Et Al.) v. John Hancock – COI Litigation Update
- TAX DEVELOPMENTS
- IRS Notice 2022-55 – Qualified Retirement Plan Cost of Living Adjustments
- REGULATORY DEVELOPMENTS
- Banking Regulators Reaffirm Commitment to Basel III Standards
- JUDICIAL DEVELOPMENTS
- Davydov (Et Al.) v. John Hancock – COI Litigation Update
- OTHER DEVELOPMENTS
- Senate Finance Committee Continues Investigation into PPLI
- LEGISLATIVE DEVELOPMENTS
- Inflation Reduction Act of 2022
- California Legislature Passes Unclaimed Property Voluntary Compliance Program
- OTHER DEVELOPMENTS
- Senate Finance Committee to Investigate Private Placement Life Insurance
- NAIC Adopts Regulatory Considerations Applicable to Private Equity-Owned Insurers
- LEGISLATIVE DEVELOPMENTS
- Inflation Reduction Act of 2022
- REGULATORY DEVELOPMENTS
- FRB Regulation O FAQ – Split Dollar Life Insurance Arrangements
- TAX DEVELOPMENTS
- Biden Tax Policy Update
- JUDICIAL DEVELOPMENTS
- Voya Settles Class Action Regarding COI Increases
- ACCOUNTING DEVELOPMENTS
- Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
- JUDICIAL DEVELOPMENTS
- Athene v. American General, et al. – COLI SVP Product Dispute
- REGULATORY DEVELOPMENTS
- Financial Industry Associations Request Review of SA-CCR
- TAX DEVELOPMENTS
- Treasury Greenbook Released
- TAX DEVELOPMENTS
- Biden Administration Releases Fiscal Year 2023 Budget Proposal
- JUDICIAL DEVELOPMENTS
- Leonard v. John Hancock – Attorneys’ Fees Awarded in COI Litigation
- LEGISLATIVE DEVELOPMENTS
- Utah Passes Consumer Privacy Law
- REGULATORY DEVELOPMENTS
- SEC Proposes Cybersecurity Rules for Investment Advisers
- OTHER DEVELOPMENTS
- Russian Economic Sanctions Imposed
- TAX DEVELOPMENTS
- IRS Final Guidance on Transition from LIBOR to Other Reference Rates
- IRS Notice 2022-06 – Determination of Substantially Equal Periodic Payments
- REGULATORY DEVELOPMENTS
- SEC Reopens Comment Period on Executive Compensation Proposal
- JUDICIAL DEVELOPMENTS
- Court Provides Preliminary Approval of Class Action Settlement in John Hancock COI Litigation
- OTHER DEVELOPMENTS
- Society of Actuaries Release U.S. Population Mortality Observations
- Columbian Mutual Life Settlement with NY
- LEGISLATIVE DEVELOPMENTS
- Build Back Better Act Update
- OTHER DEVELOPMENTS
- ACLI Releases Update on Life Insurance Benefits During COVID-19 Pandemic
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- TAX DEVELOPMENTS
- Tax Legislation – Update
- REGULATORY DEVELOPMENTS
- Banking Regulators Release Computer-Security Incident Notification Final Rule
- TAX DEVELOPMENTS
- Tax Legislation – Update
- JUDICIAL DEVELOPMENTS
- John Hancock COI Litigation Settlement
- REGULATORY DEVELOPMENTS
- Proposed Interagency Guidance on Third-Party Relationships – Comments Submitted
- LEGISLATIVE DEVELOPMENTS
- Government Infrastructure and Tax Legislation Update
- TAX DEVELOPMENTS
- IRS Priority Guidance Plan – Additional Guidance for Reportable Policy Sales
- REGULATORY DEVELOPMENTS
- Bank Regulators Extend Comment Period on Proposed Risk Management Guidance for Third-Party Relationships
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- LEGISLATIVE DEVELOPMENTS
- Government Infrastructure and Tax Legislation Update
- ACCOUNTING DEVELOPMENTS
- Bank Accounting Advisory Series Updated
- JUDICIAL DEVELOPMENTS
- USAA Class Action Settlement Approved
- TAX DEVELOPMENTS
- IRS Issues Private Letter Ruling Affirming that a Transfer of Insurance Policies from a Parent to a Subsidiary Retains Tax Exempt Status
- REGULATORY DEVELOPMENTS
- Banking Regulators Release Proposed Interagency Guidance for Third-Party Relationships Risk Management
- TAX DEVELOPMENTS
- Groom Law Group Asks IRS to Provide Guidance on Repurposing Surplus VEBA Assets
- LEGISLATIVE DEVELOPMENTS
- Colorado Legislature Passes Privacy Law
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- TAX DEVELOPMENTS
- Biden Releases FY 2022 Budget Proposal
- Treasury Greenbook Released
- TAX DEVELOPMENTS
- Biden Administration Tax Policy Update
- JUDICIAL DEVELOPMENTS
- USAA Settles Class Action COI Complaint
- LEGISLATIVE DEVELOPMENTS
- Biden Administration Unveils Infrastructure Plan
- REGULATORY DEVELOPMENTS
- Congressman Waters Urges Regulators Not to Weaken Big Bank Capital Requirements
Finding relevant information about the BOLI/COLI market or topics can be frustrating and sporadic. Certainly, there’s no shortage of information (and phone calls) about products and offerings, but what about the landscape of the industry and its risks?
Here you’ll find an in-depth look at the market including ownership by asset size, transactions, and what types of investments banks are allocating to their separate accounts.
Beyond the industry analytics, there are counterparty strength ratings and a robust description of updates specifically impactful to BOLI owners or programs.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- LEGISLATIVE DEVELOPMENTS
- COVID Relief Legislation – American Rescue Plan (HR 1319)
- Florida Consumer Privacy Bill (HB 969)
- Virginia Consumer Data Protection Act (SB 1392)
- REGULATORY DEVELOPMENTS
- OCC Finalizes Rule Clarifying Role of Supervisory Guidance
- Banking Regulators Finalize NSFR Rule
- LEGISLATIVE DEVELOPMENTS
- Amendment to IRC § 7702 – Minimum Rate of Interest
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- TAX DEVELOPMENTS
- Biden Administration’s Business Tax Priorities
- LEGISLATIVE DEVELOPMENTS
- California Privacy Rights Act of 2020 Approved by Voters
- REGULATORY DEVELOPMENTS
- Banking Regulators Issue Statement on LIBOR Transition
- Banking Regulators Publish Sound Practices to Strengthen Operational Resilience
- REGULATORY DEVELOPMENTS
- Banking Regulators Release Final Rule for TLAC Holdings of Advanced Approaches Banks
- TAX DEVELOPMENTS
- IRS Private Letter Ruling Regarding Investor Control Doctrine
- LEGISLATIVE DEVELOPMENTS
- SAFE DATA Act Introduced in the Senate
- New Jersey Enacts Law Prohibiting STOLI
- JUDICIAL DEVELOPMENTS
- Andresen v. Guggenheim Partners – COLI Commissions Litigation
- REGULATORY DEVELOPMENTS
- Banking Regulators Finalize Corrections to the SA-CCR
- LEGISLATIVE DEVELOPMENTS
- California Consumer Privacy Act (CCPA) – Extension of Temporary Exemption for Employee Data
- ACCOUNTING DEVELOPMENTS
- OCC Bank Accounting Advisory Series Updated
- OTHER DEVELOPMENTS
- Managing Mortality Costs within COLI/BOLI Programs – Publication
- BIS Revisions to the Principles for the Sound Management of Operational Risk
- JUDICIAL DEVELOPMENTS
- Athene v. American General, et al. – SVP Litigation Update
- TAX DEVELOPMENTS
- IRS Proposed Regulations on Tax-Exempt Organization Excess Executive Compensation
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- JUDICIAL DEVELOPMENTS
- COI Litigation Update – Vogt v. State Farm Jury Verdict Upheld upon Appeal
- REGULATORY DEVELOPMENTS
- American General Settlement with Massachusetts re Death Claim Interest
- Financial Regulators Finalize Changes to Volcker Rule
- California Consumer Privacy Act (CCPA) – Proposed Regulations Package Submitted to Office of Administrative Law
- OTHER DEVELOPMENTS
- Effects of Experience Rating on COLI/BOLI Programs – Publication
- NAIC Releases Update on State Insurance Regulatory Response to COVID-19
- JUDICIAL DEVELOPMENTS
- Athene vs. American General, et al. – COLI SVP Product Dispute
- COI Litigation Update – Proposed Settlement in Thompson vs. Transamerica
- TAX DEVELOPMENTS
- IRS Private Letter Ruling on Policyholder Implications of Assumption Reinsurance Transaction
- OTHER DEVELOPMENTS
- Athene to Pay $45 Million to NY for Unlicensed Pension Risk Transfer Business
- LEGISLATIVE DEVELOPMENTS
- COVID-19 Legislation
- REGULATORY DEVELOPMENTS
- Federal Reserve Board Issues Final Rule Establishing Stress Capital Buffer Requirement Intended to Simplify Capital Framework
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- TAX DEVELOPMENTS
- IRS Revenue Ruling 2020-05 – Adjustments to Basis
- Trump Administration Budget Proposal for FY 2021
- House Ways & Means Committee Hearing – The Disappearing Corporate Income Tax
- JUDICIAL DEVELOPMENTS
- Transamerica COI Litigation Update
- Athene vs. American General, et al. – COLI SVP Product Dispute
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
- REGULATORY DEVELOPMENTS
- Agencies Propose Changes to Modify Volcker Rule “Covered Funds” Restrictions
- JUDICIAL DEVELOPMENTS
- Athene vs. American General – COLI SVP Litigation Update
-
JUDICIAL DEVELOPMENTS
- Athene vs. American General – COLI SVP Litigation Update
-
ACCOUNTING DEVELOPMENTS
- Stable Value Protection Whitepaper
-
REGULATORY DEVELOPMENTS
- Banking Regulators Finalize Rule to Update Calculation of Counterparty Credit Risk for Derivative Contracts
-
LEGISLATIVE DEVELOPMENTS
- Federal Privacy Legislation Introduced
-
JUDICIAL DEVELOPMENTS
- Supreme Court of California Rules in Favor of Northwestern Mutual in Matter Relating to Policy Loan Interest Charges
-
TAX DEVELOPMENTS
- IRS Private Letter Rulings for Fee-Based Non-Qualified Deferred Annuities
-
TAX DEVELOPMENTS
- IRS Releases Final Regulations for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules
-
LEGISLATIVE DEVELOPMENTS
- California Consumer Privacy Act – Notice of Proposed Rulemaking
-
REGULATORY DEVELOPMENTS
- Agencies Finalize Changes to Simplify Volcker Rule
- Banking Regulators Finalize Changes to Company-Run Stress Testing Rules
-
LEGISLATIVE DEVELOPMENTS
- California Consumer Privacy Act – Amendment Passed
-
JUDICIAL DEVELOPMENTS
- Athene vs. American General, et al. (COLI SVP Product Dispute) – Update
-
REGULATORY DEVELOPMENTS
- FDIC Finalizes Capital Rule for Qualifying Community Banking Organizations
-
REGULATORY DEVELOPMENTS
- Regulators Approve Volcker Rule Revisions
-
JUDICIAL DEVELOPMENTS
- Athene vs. American General, et al. (COLI SVP Product Dispute) – Update
-
OTHER DEVELOPMENTS
- North Carolina Enacts Law to Limit Insurers’ Investments in Affiliates
- NY Supreme Court Upholds “Best Interest” Standard Adopted by NYDFS
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
-
REGULATORY DEVELOPMENTS
- LIBOR Reference Rate Reform – Update
- Regulatory Agencies Issue Final Rule Providing Reduced Reporting Requirements for Call Reports
- Regulatory Agencies Issue Final Rule to Simplify Regulatory Capital Rules
-
ACCOUNTING DEVELOPMENTS
- FASB Project to Consider the Effective Dates of Recent Amendments to Insurance Accounting
-
OTHER DEVELOPMENTS
- NAIC ICOLI Data Disclosure Adopted
- Uniform Mortgage-Backed Securities Issued by Fannie Mae, Freddie Mac
-
LEGISLATIVE DEVELOPMENTS
- California Consumer Privacy Act – Amendments
-
TAX DEVELOPMENTS
- Comments Submitted to IRS Regarding Proposed Regulations for Certain Life Insurance Contract Transactions
- Congressional Research Service Report on the Economic Effects of the 2017 Tax Revision
-
OTHER DEVELOPMENTS
- NAIC Deliberations on Index Universal Life (IUL) Illustration Requirements
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
-
JUDICIAL DEVELOPMENTS
- COI Litigation Update – John Hancock Settlement Approved
-
OTHER DEVELOPMENTS
- California Consumer Privacy Act (CCPA) – Rulemaking Update
- NTIS Death Data Improvement Project – Update
-
TAX DEVELOPMENTS
- IRS Releases Proposed Regulations on New Reporting Requirements for Certain Life Insurance Contract Transactions
-
OTHER DEVELOPMENTS
- FFIEC Finalizes Revisions to Call Reports Relating to Changes in Accounting for Credit Losses
- NTIS Death Data Improvement Project – Update
-
JUDICIAL DEVELOPMENTS
- Athene vs. American General, et al. – COLI SVP Product Dispute
- COI Litigation Update – John Hancock Proposed Class Action Settlement
- COI Litigation Update – Feller vs. Transamerica
-
REGULATORY DEVELOPMENTS
- Clarification Requested from IRS on Guidance concerning Uniform Mortgage-Backed Securities for Purposes of IRC § 817(h)
-
OTHER DEVELOPMENTS
- NYDFS Consumer Alert Regarding Universal Life Insurance Policies
- NTIS Death Data Improvement Project – Update
- Insurance Industry Statement Regarding Fiduciary Standard
-
ACCOUNTING DEVELOPMENTS
- Whitepaper on BOLI SVP Accounting Implications
-
REGULATORY DEVELOPMENTS
- Basel Committee Finalizes Market Risk Capital Framework
-
JUDICIAL DEVELOPMENTS
- COI Litigation Update – John Hancock Proposed Class Action Settlement
-
OTHER DEVELOPMENTS
- California Consumer Privacy Act – Update
- MetLife Regulatory Settlements with New York and Massachusetts re Pension Benefits and Assumed Variable Annuity Guarantee Reserves
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
-
JUDICIAL DEVELOPMENTS
- COI Litigation Update – John Hancock Proposed Class Action Settlement
-
TAX DEVELOPMENTS
- JCT Releases General Explanation of Tax Cuts and Jobs Act
- Year-End Tax Package Passed by the House
-
REGULATORY DEVELOPMENTS
- Bank Regulators Allow Three-Year Regulatory Capital Phase-in for New CECL Accounting Standard
- FDIC Issues Notice of Proposed Rulemaking to Revise Company-Run Stress Testing Requirements
- Regulators Extend Comment Period for SA CCR Proposal
-
OTHER DEVELOPMENTS
- NTIS Death Data Improvement Project – Update
-
TAX DEVELOPMENTS
- Brady Releases Tax, Oversight Legislation
-
REGULATORY DEVELOPMENTS
- Banking Regulators Propose Capital Rule for Qualifying Community Banking Organizations
-
OTHER DEVELOPMENTS
- “Best Interest” Standards – Updates
- NAIC Statutory Accounting Principles (E) Working Group – Update
- California Bill Requiring Notifications to Policyholders when an Insurer Changes Non-Guaranteed Elements
- IRS Private Letter Ruling Regarding Long-Term Care Insurer Liquidation Process
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
-
REGULATORY DEVELOPMENTS
- IRS Releases Guidance on Uniform Mortgage-Backed Securities for Purposes of § 817(h)
- New Proposed Rule for Calculating Exposure Amount of Derivative Contracts
-
JUDICIAL DEVELOPMENTS
- COI Litigation – Feller vs. Transamerica
- COI Litigation – Davydov vs. John Hancock
-
ACCOUNTING DEVELOPMENTS
- American Bankers Association Seeks Quantitative Impact Study and Delay in the Implementation of CECL
-
OTHER DEVELOPMENTS
- California Consumer Privacy Act Amendment Signed into Law
-
JUDICIAL DEVELOPMENTS
- COI Litigation Update – John Hancock Proposed Class Action Settlement
-
TAX DEVELOPMENTS
- IRS Form 1099-R and Instructions – Reportable Policy Death Benefits
- Tax Reform 2.0 – House Passes Three Bills
-
OTHER DEVELOPMENTS
- California Consumer Privacy Act Amendment Signed into Law
-
TAX DEVELOPMENTS
- House Ways and Means Chairman Brady Releases Tax Reform 2.0 Framework
-
REGULATORY DEVELOPMENTS
- Economic Growth, Regulatory Relief, and Consumer Protection Act – Interagency Statement
-
OTHER DEVELOPMENTS
- NAIC Continues to Review ICOLI Regulations
- NY DFS Issues Final Version of Life Insurance and Annuity “Best Interest” Standard
- Social Security Administration Announces Schedule for Release of Additional Records – Update
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
-
LEGISLATIVE DEVELOPMENTS
- Economic Growth, Regulatory Relief, and Consumer Protection Act Signed into Law
-
REGULATORY DEVELOPMENTS
- Federal Reserve Board Proposes Revisions to the Volcker Rule
-
OTHER DEVELOPMENTS
- Social Security Administration Announces Schedule for Release of Additional Records
- NAIC Statutory Accounting Principles (E) Working Group Focuses on Private Placement Variable Products – Update
-
LEGISLATIVE DEVELOPMENTS
- Economic Growth, Regulatory Relief, and Consumer Protection Act Passes Senate
-
JUDICIAL DEVELOPMENTS
- COI Class Action Complaint Against Security Life of Denver
-
OTHER DEVELOPMENTS
- NAIC Statutory Accounting Principles (E) Working Group Focuses on Private Placement Variable Products
- NAIC Annuity Suitability (A) Working Group – Update
To which investment strategies are Separate Account BOLI owners allocating? As the economic landscape changes, will owners reallocate? Our ongoing study sorts SA portfolio allocations into 8 sector types and analyzes how the weights have changed over time. The study also includes metrics and breakdowns on passive vs active management, risk-weight estimates, and proxy returns for the SA BOLI industry.
-
TAX DEVELOPMENTS
- IRS Priority Guidance Plan – Initial Implementation of Tax Cuts and Jobs Act
-
JUDICIAL DEVELOPMENTS
- BB&T v. MassMutual – Case Voluntarily Dismissed
-
OTHER DEVELOPMENTS
- MB Schoen Publication – Tax Reform Analysis: Economic Impact on BOLI
-
TAX DEVELOPMENTS
- Interagency Statement on Accounting and Reporting Implications of the New Tax Law
-
REGULATORY DEVELOPMENTS
- FFIEC Approves Burden-Reducing Revisions to Call Reports as Previously Proposed
-
OTHER DEVELOPMENTS
- Evolving “Best Interest” Standards for Life Insurance and Annuities
- MetLife SIFI Designation Legal Challenge Dismissed
-
TAX DEVELOPMENTS
- Implications of Tax Cuts and Jobs Act (TCJA) for BOLI/COLI
-
JUDICIAL DEVELOPMENTS
- FNB PA Voluntarily Dismisses Appeal versus Transamerica
-
OTHER DEVELOPMENTS
- U.S. Banking Agencies Support Conclusion of Reforms to International Capital Standards
-
AD HOC LRA – DECEMBER 18, 2017
- Tax Cuts and Jobs Act – Summary of Final Bill Text
-
TAX DEVELOPMENTS
- Senate Expected to Pass Tax Reform Bill
-
REGULATORY DEVELOPMENTS
- Proposed Revisions to the Consolidated Reports of Condition and Income for June 30, 2018
-
LEGISLATIVE DEVELOPMENTS
- Financial Regulatory Reform – Senate Banking Committee Announces Agreement
-
AD HOC LRA – NOVEMBER 2, 2017
- House Releases the Tax Cuts and Jobs Act
-
AD HOC LRA – NOVEMBER 6, 2017
- Tax Cuts and Jobs Act Summary
-
AD HOC LRA – NOVEMBER 13, 2017
- Tax Cuts and Jobs Act Summary – JCT Description of Senate Finance Committee Chairman’s Mark
-
AD HOC LRA – NOVEMBER 16, 2017
- Tax Reform Passes House
-
AD HOC LRA – NOVEMBER 27, 2017
- Tax Cuts and Jobs Act Summary – Senate Proposal’s Legislative Text
-
TAX DEVELOPMENTS
- House Tax Reform Legislation Status
-
REGULATORY DEVELOPMENTS
- OCC Bulletin 2017-45 – Proposed Technical Changes to Annual Stress Test Regulations
- OCC Bulletin 2017-47 – Proposed Rules to Simplify Capital Rules
-
OTHER DEVELOPMENTS
- NY Enacts New Requirements for Life Insurance Non-Guaranteed Elements
- BOLI Publication – Author Advocates for Elimination of BOLI/COLI Tax Advantages
-
AD HOC LRA – DECEMBER 18, 2017
- Tax Cuts and Jobs Act – Summary of Final Bill Text
-
TAX DEVELOPMENTS
- IRS Private Letter Ruling on Policyholder Implications of Assumption Reinsurance Transaction
- Tax Reform Framework Released
- Senate Budget Committee Releases Fiscal Year 2018 Budget Resolution
-
REGULATORY DEVELOPMENTS
- Comment Letter re BOLI Exclusion under Volcker Rule
- Banking Regulators Propose Simplifications to the Capital Rules
-
JUDICIAL DEVELOPMENTS
- Transamerica COI Litigation – Jury Awards Damages to Plaintiffs
- Lincoln COI Litigation Update
-
OTHER DEVELOPMENTS
- Senate Passes FSOC Insurance Member Continuity Act
- FSOC Rescinds Non-Bank SIFI Designation of AIG
- NJ Passes Law Requiring Life Insurers to Use Federal Death Master File to Identify Potential Matches
-
REGULATORY DEVELOPMENTS
- OCC Seeks Public Input on Volcker Rule
- Regulatory Capital Treatment of Certain Centrally-Cleared Derivative Contracts
-
ACCOUNTING DEVELOPMENTS
- Bank Accounting Advisory Series – Update
-
JUDICIAL DEVELOPMENTS
- FNB PA Appeals District Court Ruling in Favor of Transamerica
-
JUDICIAL DEVELOPMENTS
- FNB PA v. Transamerica – Summary Judgement Ruling
-
TAX DEVELOPMENTS
- Joint Statement on Tax Reform
-
OTHER DEVELOPMENTS
- Basel Consultative Documents Regarding Short-Term Securitizations
-
REGULATORY DEVELOPMENTS
- Treasury Report on Financial Regulation
- FDIC Adopts Supervisory Guidance on Model Risk Management
- Proposed Revisions to Call Reports – No Impact on BOLI
-
LEGISLATIVE DEVELOPMENTS
- H.R. 10 – The Financial CHOICE Act
-
OTHER DEVELOPMENTS
- Nebraska Department of Insurance Releases COLI Group Life Form Filing Requirement
-
TAX DEVELOPMENTS
- Trump Fiscal Year 2018 Budget Proposal
-
LEGISLATIVE DEVELOPMENTS
- Proposed Bill to Clarify Tax Treatment of Certain Life Insurance Contract Transactions
- H.R. 10 – The Financial CHOICE Act
- Connecticut Law Allows Domestic Insurers to Divide
-
TAX DEVELOPMENTS
- Trump Tax Reform Proposal – C
-
LEGISLATIVE DEVELOPMENTS
- House Financial CHOICE Act
-
OTHER DEVELOPMENTS
- FHFA Single Security Initiative – Update
- MetLife Seeks Delay in SIFI Case
-
JUDICIAL DEVELOPMENTS
- Lincoln COI Class Actions
-
REGULATORY DEVELOPMENTS
- FDIC Vice Chairman Hoenig on a Market-Based Proposal for Regulatory Relief and Accountability
-
OTHER DEVELOPMENTS
- NAIC Working Group Suspends Work on Unclaimed Life Insurance and Annuities Model Act
-
TAX DEVELOPMENTS
- Treasury Department Report on Tax Treatment of Life Insurance Inside Buildup
- IRS Private Letter Ruling – Variable Contracts (for Individuals) Satisfy Investor Control Rules
-
REGULATORY DEVELOPMENTS
- Federal Reserve Board Releases Scenarios for CCAR and Dodd-Frank Stress Tests
- Executive Order on Core Principles of Financial Regulation
-
JUDICIAL DEVELOPMENTS
- COI Litigation – Proposed Class Action Against Lincoln National
- Ongoing BOLI-Related Litigation – Procedural Updates
-
JUDICIAL DEVELOPMENTS
- Cost of Insurance Litigation – Palumbo v. Nationwide
- FNB PA v. Transamerica and Clark Consulting – Update
-
OTHER DEVELOPMENTS
- IRS Proposes Updated Mortality Tables
-
REGULATORY DEVELOPMENTS
- IRS Private Letter Rulings that Business Trust Portfolio Composed of Underlying Funds Satisfies Investor Control Rules
-
JUDICIAL DEVELOPMENTS
- FNB PA vs. Transamerica and Clark Consulting – Update
-
OTHER DEVELOPMENTS
- NAIC Fall National Meeting
-
TAX DEVELOPMENTS
- Increased Potential for Tax Reform
-
REGULATORY DEVELOPMENTS
- Potential for Dodd-Frank Repeal by Trump Administration
-
OTHER DEVELOPMENTS
- NY DFS Regulation on Non-Guaranteed Elements of Life Insurance Policies
- Death Master File Access Requires Certification of Cybersecurity
- CFPB Incentive Compensation Expectations Guidance
- NAIC Life Insurance Policy Locator
-
TAX DEVELOPMENTS
- IRS Guidance Concerning Use of 2017 CSO Tables under Section 7702
-
ACCOUNTING DEVELOPMENTS
- FASB Proposed Accounting Standards Update – Targeted Improvements to the Accounting for Long-Duration Contracts
-
JUDICIAL DEVELOPMENTS
- Florida Supreme Court Upholds STOLI Subsequent to Expiration of Contestability Period
-
OTHER DEVELOPMENTS
- Society of Actuaries (SOA) Releases New Mortality Projection Scales for Pension Plans
-
REGULATORY DEVELOPMENTS
- Banking Regulators Report to Congress on Investment Activities of Regulated Financial Institutions
- OCC Releases Bank Supervision Operating Plan for Fiscal Year 2017
- Federal Reserve Board Proposed Rule to Modify CCAR Requirements for Large, Noncomplex Firms
-
JUDICIAL DEVELOPMENTS
- Transamerica COI Litigation Update
-
ACCOUNTING DEVELOPMENTS
- Final Accounting Standard for Certain Cash Receipts and Payments
-
OTHER DEVELOPMENTS
- FHFA Single Security Initiative
- NAIC Launches Life Insurance Policy Locator Application
-
REGULATORY DEVELOPMENTS
- Volcker Rule, Extension of Conformance Period
-
JUDICIAL DEVELOPMENTS
- Bancorp Services v. American General – Update
- BB&T v. MassMutual – Update
- Transamerica COI Rate Increase Litigation – Update
-
ACCOUNTING DEVELOPMENTS
- FASB Proposed Accounting Standards Update – Income Tax Disclosures
-
OTHER DEVELOPMENTS
- Basel Revisions to Securitization Framework
- New York DFS Announces It Will Adopt Principle-Based Reserving
- DOL, IRS, and Pension Benefit Guaranty Corporation Propose Form 5500 Changes
-
REGULATORY DEVELOPMENTS
- IRS Proposes Regulations Clarifying Section 409A Regulations
-
OTHER DEVELOPMENTS
- NAIC Adopts Principle-Based Reserving
-
TAX DEVELOPMENTS
- Alternative Diversification Requirements for Government Money Market Funds under Section 817(H)
-
JUDICIAL DEVELOPMENTS
- Transamerica COI Rate Increase Litigation Update
-
REGULATORY DEVELOPMENTS
- Regulators Propose Revised Rule on Incentive-Based Compensation Arrangements
- Net Stable Funding Ratio Proposed Rule
- FRB Proposes Conceptual Framework for Insurance Capital Standards
-
OTHER DEVELOPMENTS
- DMF Certification Process – Final Rule Issued
- Senate Committee on Finance Holds Hearing on the Tax Treatment of Corporate Debt and Equity
-
TAX DEVELOPMENTS
- Tax Court Ruling with Implications for Split Dollar Arrangements
-
REGULATORY DEVELOPMENTS
- Federal Reserve Re-Proposes Single-Counterparty Credit Limits
-
JUDICIAL DEVELOPMENTS
- Transamerica Class Action Complaint Relating to COI Rate Increases
-
ACCOUNTING DEVELOPMENTS
- FASB Proposed Accounting Standards Update – Comments re BOLI Cash Flows
-
OTHER DEVELOPMENTS
- NAIC Cybersecurity Model Laws Proposal
- JCT Revenue Estimates of Obama Budget Proposal
- Florida Bill Requires Insurance Companies to Search DMF
- MetLife’s SIFI Designation Overturned
- FINRA Target Exam Letter on FIRM Cultures
-
LEGISLATIVE DEVELOPMENTS
- Obama Administration’s 2017 Fiscal Year Budget Proposal
-
JUDICIAL DEVELOPMENTS
- Transamerica’s Third-Party Complaint Against JPMorgan Dismissed for Lack of Jurisdiction
- Bancorp Services v. American General – Update
-
OTHER DEVELOPMENTS
- Consumer Federation of America Encourages Insurance Regulators to Block COI Rate Increases
-
ACCOUNTING DEVELOPMENTS
- FASB Proposed Accounting Standards Update – Classification of Certain Receipts and Cash Payments
-
REGULATORY DEVELOPMENTS
- Regulators Release 2016 CCAR and DFAST Scenarios
- Basel Committee Releases Revised Market Risk Framework
-
LEGISLATIVE DEVELOPMENTS
- NY COLI Franchise Tax Bills
-
OTHER DEVELOPMENTS
- Senate Finance Committee Hearing on Helping Americans Plan for Retirement
-
REGULATORY DEVELOPMENTS
- IRS Private Letter Rulings that Business Trust Portfolio Composed of Underlying Funds Satisfies Investor Control Rules
-
JUDICIAL DEVELOPMENTS
- FNB PA vs. Transamerica and Clark Consulting – Update
-
OTHER DEVELOPMENTS
- NAIC Fall National Meeting
-
REGULATORY DEVELOPMENTS
- Federal Reserve Approves Rule to Modify Capital Plan and Stress Testing Rules
-
JUDICIAL DEVELOPMENTS
- Ongoing Litigation Update – JPMorgan’s Notice of Supplemental Authority in Further Support of Its Motion to Dismiss
-
OTHER DEVELOPMENTS
- NYDFS Considers Cybersecurity Regulations for Financial Institutions
-
REGULATORY DEVELOPMENTS
- Basel Committee Coordination Bulletin – Wholesale and Retail Credit Risk Work Programs
- OCC Rescinds Outdated Regulatory Capital Bulletins
- Basel Committee Chairman’s Remarks Regarding Counterparty Credit RWA
-
JUDICIAL DEVELOPMENTS
- Nixon v. United States – Update
- Taylor v. NCR Corp – NQDC Plan Lump Sum Termination
-
OTHER DEVELOPMENTS
- Cybersecurity Developments
- Senator Warren’s Report on Conflicts of Interest in the Annuity Industry
- FINRA Proposes Rule Change to Establish Margin Requirements for TBAs and Other Agency Transactions
-
REGULATORY DEVELOPMENTS
- Operational Requirements for Securitizations under Basel III
-
JUDICIAL DEVELOPMENTS
- BB&T v MassMutual – Update
-
TAX DEVELOPMENTS
- JCT Description of Certain Revenue Provisions Contained in President’s Fiscal Year 2016 Budget Proposal
-
OTHER DEVELOPMENTS
- Financial Services Committee Hearing on Domestic Insurance Regulatory Standards
- Rhode Island Supreme Court Decides that a Variable Annuity with a Guaranteed Death Benefit Does Not Require and Insurable Interest
-
REGULATORY DEVELOPMENTS
- Capital Planning and Stress Testing Rule Proposal
-
TAX DEVELOPMENTS
- Senate Finance Committee Releases Bipartisan Tax Working Group Reports
- IRS Chief Counsel Advice re. 409(A) Correction in Vesting Year
- Tax Court Rules that Welfare Benefit Plans Constituted Compensatory Split Dollar Arrangements
-
REGULATORY DEVELOPMENTS
- Review of Standardized BOLI RWA Reporting for Q1-2015
- Banking Regulators Finalize Revisions to Advanced Approaches Capital Rules
-
OTHER DEVELOPMENTS
- IRS Updates Audit Guide for Non-Qualified Deferred Compensation Plans
- IRS Prevails in Tax Court re Investor Control Violation under High-Net-Worth Private Placement Variable Life Insurance
-
REGULATORY DEVELOPMENTS
- Banking Regulators Release Supervisory Guidance for Implementation of SSFA for Securitization Exposures under the Advanced Approaches
-
JUDICIAL DEVELOPMENTS
- COI Litigation – Fleisher v. Phoenix Life Insurance Co.
- BB&T v. MassMutual – Update
- FNB v. Transamerica and Clark Consulting – Update
-
LEGISLATIVE DEVELOPMENTS
- Financial Regulatory Improvement Act of 2015
- Finance Committee Update on Bipartisan Tax Working Groups
-
LEGISLATIVE DEVELOPMENTS
- Tax Reform Update
-
OTHER DEVELOPMENTS
- DMF Certification Process – Update
- NAIC Adopts Guidance on Acquisition of Control of U.S. Insurers
- Senate Banking Committee Hearings on Insurance Industry and Regulation
-
AD HOC LRA – APRIL 6, 2015
- Regulatory Capital Rules: Frequently Asked Questions
-
LEGISLATIVE DEVELOPMENTS
- Tax Reform Update
-
JUDICIAL DEVELOPMENTS
- Bancorp Services v. American General
-
ACCOUNTING DEVELOPMENTS
- FASB Tentative Decisions for Insurance Project
-
OTHER DEVELOPMENTS
- JCT Revenue Estimates of Obama Budget Proposal
-
LEGISLATIVE DEVELOPMENTS
- Obama’s 2016 Fiscal Year Budget Proposal
-
REGULATORY DEVELOPMENTS
- Revised Call Report Schedule for Standardized RWA – Update
-
JUDICIAL DEVELOPMENTS
- FNB v. Transamerica and Clark Consulting – Update
-
AD HOC LRA – FEBRUARY 3, 2015
- Revised Call Report Schedule for Standardized Approach RWA
-
LEGISLATIVE DEVELOPMENTS
- Promoting Job Creation and Reducing Small Business Burdens Act
- NY COLI Franchise Tax Bills
-
JUDICIAL DEVELOPMENTS
- FNB v. Transamerica and Clark Consulting – Update
-
TAX DEVELOPMENTS
- Tax Reform Working Groups
-
OTHER DEVELOPMENTS
- Supreme Court Retiree Health Benefits Ruling
- NAIC Efforts Regarding Separate Accounts – Update
-
LEGISLATIVE DEVELOPMENTS
- Insurance Capital Standards Clarification Act
-
REGULATORY DEVELOPMENTS
- FRB Extends Volcker Rule Conformance Period
- FDIC Issues Guidance for the Resolution Plans of Large Banks
-
TAX DEVELOPMENTS
- JCT Description of Certain Revenue Provisions Contained in President’s Fiscal Year 2015 Budget Proposal
-
OTHER DEVELOPMENTS
- FDIC Interest Rate Risk Management Insights
- FSOC Designates MetLife as a SIFI
- Basel Revisions to the Securitization Framework
- Basel Proposed Revisions to Standardized Approach for Credit Risk
- DMF Certification Process
-
REGULATORY DEVELOPMENTS
- Agencies Propose Technical Corrections and Clarifications to the Advanced Approaches Capital Rules
-
JUDICIAL DEVELOPMENTS
- BB&T v. MassMutual – Update
-
TAX DEVELOPMENTS
- Additional Guidance under the Codified Economic Substance Doctrine and Related Penalties
-
OTHER DEVELOPMENTS
- Unclaimed Life Insurance Benefits – DMF Update
-
TAX DEVELOPMENTS
- IRS Private Letter Ruling Regarding Assumption Reinsurance
-
REGULATORY DEVELOPMENTS
- FRB CCAR Stress Testing
- DFA Stress Test Scenarios
- Wholesale Risk Weighting Parameters
- U.S. Regulators Finalize Credit Risk Retention Rules
-
OTHER DEVELOPMENTS
- Basel Committee Finalizes Net Stable Funding Ration (NSFR)
-
LEGISLATIVE DEVELOPMENTS
- Insurance Capital Standards Legislation
-
REGULATORY DEVELOPMENTS
- Agencies Adopt Supplementary Leverage Ratio Final Rule
- OCC Finalizes Heightened Standards for Large Financial Institutions
- Agencies Finalize Liquidity Coverage Ratio Rule
-
JUDICIAL DEVELOPMENTS
- FNB v. Transamerica and Clark Consulting – Update
-
TAX DEVELOPMENTS
- IRS Audits of Deferred Compensation Plans for Compliance with 409A
-
OTHER DEVELOPMENTS
- Senate Banking Hearing – Wall Street Reform
- Basel Committee Developments
- DMF Certification Process Update
-
REGULATORY DEVELOPMENTS
- Proposed Regulatory Capital Reporting Changes
-
JUDICIAL DEVELOPMENTS
- First National Bank of Pennsylvania v. Transamerica and Clark Consulting – BOLI Surrender Litigation
- Florida Appeals Court Reversal of DMF-Related Ruling
-
JUDICIAL DEVELOPMENTS
- First National Bank of Pennsylvania v. Transamerica and Clark Consulting – BOLI Surrender Litigation
-
REGULATORY DEVELOPMENTS
- Revisions to the Risk-Based Capital Definition of Eligible Guarantee for Advanced Approaches Banks Finalized
-
OTHER DEVELOPMENTS
- NAIC Efforts Regarding Separate Accounts – Update
- SEC Adopts Money Market Fund Reform Rules
- IRS Revenue Ruling 2014-15 – Additional Publication
-
REGULATORY DEVELOPMENTS
- Proposed Regulatory Capital Reporting Changes
- Proposed Changes to Annual Stress Test Cycles
-
OTHER DEVELOPMENTS
- COLI in the News – New York Times Article
-
REGULATORY DEVELOPMENTS
- Proposed Revisions to the Risk-Based Capital Definition of Eligible Guarantee for Advanced Approaches Banks
-
TAX DEVELOPMENTS
- IRS Revenue Ruling 2014-15
-
OTHER DEVELOPMENTS
- NAIC Separate Account Risk Working Group – Update
-
REGULATORY DEVELOPMENTS
- Enhanced Supplementary Leverage Ratio Final Rules
- Supplementary Leverage Ratio Denominator NPR
- Basel Committee Final Standards for Counterparty Credit Risk Exposures and Exposures to Central Counterparties
-
OTHER DEVELOPMENTS
- JCT Revenue Estimates of Obama Budget Proposal
-
LEGISLATIVE DEVELOPMENTS
- Obama Budget Proposal and Treasury Greenbook
- Dave Camp Press Release
- Collins Introduces Bill on Insurance Capital Standards
-
REGULATORY DEVELOPMENTS
- Basel III Conforming Amendments
- Agencies Issue Final Dodd-Frank Act Stress Test Guidance for Medium-Sized Firms
-
OTHER DEVELOPMENTS
- SSA DMF Access – Certification Process Update
- NAIC Separate Account Risk Working Group – Update
-
LEGISLATIVE DEVELOPMENTS
- Tax Reform Act of 2014
- Kentucky Premium Tax Proposal
- Kentucky COLI Insurable Interest Proposal
-
JUDICIAL DEVELOPMENTS
- BB&T v. MassMutual Update
-
TAX DEVELOPMENTS
- IRS Guidance for VEBAs
-
OTHER DEVELOPMENTS
- SSA DMF Access – Certification Process Update
- FASB and IASB Insurance Contracts Project
-
LEGISLATIVE DEVELOPMENTS
- NY COLI Franchise Tax Bills
-
REGULATORY DEVELOPMENTS
- Basel III Leverage Ratio Update
- OCC Proposes Guidelines for Large Bank Risk Governance Framework
- FFIEC Approves Changes to Call Reports
-
JUDICIAL DEVELOPMENTS
- Simmons v. Bristol-Myers
-
OTHER DEVELOPMENTS
- COLI in the News – Orange County Newspaper’s Proposed COLI Plan
- Bipartisan Budget Act of 2013 – Update regarding SSA DMF Restriction
-
REGULATORY AND TAX DEVELOPMENTS
- IRS PLR 2013510020 – Loss Recognition on BOLI Surrender
- FRB Guidance on Managing Outsourcing Risk
-
JUDICIAL DEVELOPMENTS
- COI Litigation Update – Norem v. Lincoln Benefit Life and Thao v. Midland National
- Simmons v. Bristol-Myers – New COLI Litigation
-
OTHER DEVELOPMENTS
- Bipartisan Budget Act of 2013 – Restricting Access to SSA DMF
- NAIC to Consider Developing Guidelines for Handling of Unclaimed Death Benefits
- FDIC Publication Focuses on Need for Effective Interest-Rate Risk Management
- Federal Insurance Office Issues Report on Modernization, Improvement of Insurance Regulation
-
AD HOC LRA – DECEMBER 11, 2013
- Agencies Issue Final Rules Implementing the Volcker Rule
-
LEGISLATIVE DEVELOPMENTS
- Senate Finance Committee Proposal to Reform Certain Business Provisions
-
REGULATORY DEVELOPMENTS
- OCC Risk Management Guidance for Third-Party Relationships
- OCC Releases Dodd-Frank Stress Testing Scenarios and Proposed Changes to Dodd-Frank Annual Stress Test Reporting
- BOLI-Related Implementation Questions for Basel III
-
JUDICIAL DEVELOPMENTS
- Cost of Insurance Litigation – Conseco Class Action
-
OTHER DEVELOPMENTS
- NAIC Separate Account Risk Working Group – Update
- SEC Releases Study to Congress on Credit Rating Agency Independence
-
REGULATORY DEVELOPMENTS
- OCC Basel III Implementation Guidance
- Uniform Agreement on Classification and Appraisal of Securities Held by Depository Institutions
- Annual Stress-Test Reporting Template and Instructions for Banks between $10 Billion and $50 Billion
- Managing Sensitivity to Market Risk in a Challenging Interest Rate Environment
- Supplementary Leverage Ratio Proposal – Update
-
OTHER DEVELOPMENTS
- Prudential Accepts Final Designation as Non-Bank SIFI
-
REGULATORY DEVELOPMENTS
- FRB Clarifications Regarding Basel III and Capital Plans and Stress Testing
- IRS Priority Guidance Plan
- FSOC Final Designation of Prudential as a Non-Bank SIFI
-
JUDICIAL DEVELOPMENTS
- Baker v. American Greetings – Settlement Approved
- Mai Thao v. Midland National Life Insurance
-
OTHER DEVELOPMENTS
- NAIC Summer National Meeting
-
REGULATORY DEVELOPMENTS
- FFIEC Proposed Revisions to Call Reports
-
JUDICIAL DEVELOPMENTS
- Cost of Insurance Litigation Update
- Feinfold v. John Hancock – Death Benefit Payment Practice
-
OTHER DEVELOPMENTS
- NAIC Private Equity Issues Working Group
-
LEGISLATIVE DEVELOPMENTS
- S. 1282 – 21st Century Glass-Steagall Act
- Oregon H.B. 3367
-
REGULATORY DEVELOPMENTS
- Final Regulatory Capital Rules Released
- Volcker Rule Update
- Dodd-Frank Act Stress Test Guidance for Medium-Sized Firms
-
JUDICIAL DEVELOPMENTS
- Employer Sued for Incorrect Death Benefit Payments under Group Life Insurance Plan
-
ACCOUNTING DEVELOPMENTS
- FASB Proposal for Accounting for Credit Losses on Financial Assets
-
OTHER DEVELOPMENTS
- Private Equity Acquisition of Annuity Underwriters – Regulatory Concerns
-
AD HOC LRA – July 2, 2013
- Final Capital Rules Approved by OCC and FRB
-
AD HOC LRA – July 10, 2013
- FDIC Interim Final Capital Rules and Leverage Ratio NPR
-
LEGISLATIVE DEVELOPMENTS
- Senate Finance Committee – Tax Reform Update
- Oregon H.B. 3367 – Status Update
-
REGULATORY DEVELOPMENTS
- Capital Rules – Update
- NAIC Review of Non-Variable, Insulated Products
- FSOC Non-Bank SIFI Designations
-
OTHER DEVELOPMENTS
- SEC Money Market Reform Proposals
- Hartford Life Developments
- Texas H.B. 2383 – Life Settlements approved for Medicaid Long-Term Care
-
LEGISLATIVE DEVELOPMENTS
- H.R. 1618 – Bill to Increase Employer-Provided Group Term Life Benefit Exclusion
- H.R. 2140 – Insurance Capital and Accounting Standards Act of 2013
- Basel Capital Studies – Legislative Update
- Tax Reform Options – Senate Finance Committee
- Tax Reform Report – House Ways and Means Committee
-
REGULATORY DEVELOPMENTS
- FSOC 2013 Annual Report and Testimony
- Market Risk Capital Rule Clarifications
- FRB Mid-Year Stress Tests
-
JUDICIAL DEVELOPMENTS
- Baker v. American Greetings Corp. (Settlement Update)
-
ACCOUNTING DEVELOPMENTS
- FASB Exposure Draft – Credit Losses (Suptopic 825-15)
-
OTHER DEVELOPMENTS
- JCT Estimated Budget Effects of President’s Fiscal Year 2014 Budget Proposal
-
AD HOC LRA – MAY 13, 2013
- Financial Institution Letter (Revised): Banker Teleconference on FASB Proposal to Change the Accounting for Credit Losses
-
LEGISLATIVE DEVELOPMENTS
- Obama Budget Proposal and Treasury Greenbook
- Basel III Capital Impact Studies
- Too-Big-To-Fail Legislation
- S. 676 – Proposal to Restrict Access to Death Master File
-
JUDICIAL DEVELOPMENTS
- Baker v. American Greetings
-
REGULATORY DEVELOPMENTS
- FRB Final Rule re Nonbank Financial Companies
- Basel III Capital: A Well-Intended Illusion
- NY DFS Scrutinized Private Equity Acquisition of Insurance Companies
-
LEGISLATIVE DEVELOPMENTS
- Federal Budget Proposals
- Insurance Industry Lobbying Efforts
- Too-Big-To-Fail Legislation
- Oregon H.B. 3367
-
REGULATORY DEVELOPMENTS
- Dodd-Frank Stress Test Reporting Requirements ($10 Billion – $50 Billion)
-
JUDICIAL DEVELOPMENTS
- Hunnicutt v Stauffer Management – Dismissed
-
ACCOUNTING DEVELOPMENTS
- FASB Extends Comment Deadline on Proposal for Accounting for Credit Losses on Financial Assets
-
OTHER DEVELOPMENTS
- NAIC 2013 Committee Charges
-
REGULATORY DEVELOPMENTS
- Dodd-Frank Implementation Hearing
-
LEGISLATIVE DEVELOPMENTS
- U.S. Senate Bill 173 – Flat Tax Proposal
- U.S. House Bill 613 – Capital Adequacy for Large Bank Holding Companies
- NY COLI Franchise Tax Bills
-
JUDICIAL DEVELOPMENTS
- Cost of Insurance Litigation
-
REGULATORY DEVELOPMENTS
- IAIS Global Systemically Important Insurer (G-SII) Designations Coming Soon
- FSOC Extends Comment Period for MMFs Reform Proposals
- SEC Chairman Nominated
-
ACCOUNTING DEVELOPMENTS
- FASB Accounting Proposal for Repurchase Agreements
-
JUDICIAL DEVELOPMENTS
- Baker v. American Greetings
-
OTHER DEVELOPMENTS
- NAIC Names New CEO
-
REGULATORY DEVELOPMENTS
- Federal Reserve’s New Supervision Framework for Large Financial Institutions
- OCC Highlights Risks Facing National Banks
- SEC Staff Paper on Money Market Fund Reform
-
LEGISLATIVE DEVELOPMENTS
- American Taxpayer Relief Act of 2012
-
JUDICIAL DEVELOPMENTS
- Baker v. American Greetings
-
REGULATORY DEVELOPMENTS
- Regulatory Capital Proposals (Update)
- OCC Releases Final Rules on Large Bank Stress Testing
- OCC Finalizes STIF Rule Revisions
-
JUDICIAL DEVELOPMENTS
- Baker v. American Greetings (Update)
- U.S. v. Bank of America, Countrywide
-
OTHER DEVELOPMENTS
- AIG to Pay $300 Million in Unclaimed Property Settlement
-
REGULATORY DEVELOPMENTS
- Regulatory Capital Proposals (Update)
- OCC Releases Final Rules on Large Bank Stress Testing
- OCC Finalizes STIF Rule Revisions
-
JUDICIAL DEVELOPMENTS
- Baker v. American Greetings (Update)
- U.S. v. Bank of America, Countrywide
-
OTHER DEVELOPMENTS
- AIG to Pay $300 Million in Unclaimed Property Settlement
-
REGULATORY DEVELOPMENTS
- Regulatory Capital Proposals Update
- Basel Committee Basel III Report
- FSOC Moving Forward with Nonbank SIFI Designation Process
- IAIS Releases Public Comments on G-SII Designation Methodologies
- Geithner Letter to FSOC on Money Market Reforms
- SEC Report on Credit Rating Standardization
- GAO Examines the FSOC and OFR
-
JUDICIAL DEVELOPMENTS
- Baker v. American Greetings (Update)
- Texas Ruling that Life Settlements are not Securities
-
REGULATORY DEVELOPMENTS
- Agencies Extend Comment Period on Regulatory Capital Proposals
- OCC Proposes Annual Stress Testing Requirements under Dodd-Frank §165
- CFTC/SEC Product Definition Rules Published
- SEC Abandons Money Market Fund Reform
- Treasury’s Federal Advisory Committee on Insurance Public Meeting
-
JUDICIAL DEVELOPMENTS
- Split-Dollar Tax Ruling
-
REGULATORY DEVELOPMENTS
- OCC Corporate Decision on BOLI as Capital
- SEC and CFTC Swap Rules Further Exclude Insurance Products
- FSOC Releases Second Annual Report
- Office of Financial Research Releases Annual Report
-
TAX DEVELOPMENTS
- IRS Clarifies “Substantial Risk of Forfeiture” under IRC §83
-
JUDICIAL DEVELOPMENTS
- Collier v. American Greetings (Update)
- Bancorp Services v. Sun Life and Analect
-
OTHER DEVELOPMENTS
- EU Commission Proposes New Insurance Commission Disclosures
-
AD HOC LRA – JULY 6, 2012
- OCC Corporate Decision 2012-11
-
REGULATORY DEVELOPMENTS
- Agencies Release Final and Proposed Capital Rules
- OCC Releases Final Rules on Removing Credit Ratings in Regulations
- Agencies Sign Memo On Supervisory Coordination
- SEC Names New Director of Office of Credit Ratings
- New Private Systemic Risk Council
-
ACCOUNTING DEVELOPMENTS
- FASB Proposal on Liquidity and Interest Rate Risk Disclosures
-
JUDICIAL DEVELOPMENTS
- American Greetings v. Collier (Update)
- State National Bank of Big Spring v. Geithner
- National Federation of Independent Business v. Sebelius
-
OTHER DEVELOPMENTS
- Changes to DMF May Impact Experience-Rating Calculation
-
AD HOC LRA – JUNE 12, 2012
- Agencies Release Final and Proposed Capital Rules
-
REGULATORY DEVELOPMENTS
- New Interagency Stress Testing Guidance
- New Challenges to Dodd-Frank Implementation
- Europe Postpones Solvency II Rules
-
JUDICIAL DEVELOPMENTS
- American Greetings v. Baker (Update)
-
OTHER DEVELOPMENTS
- NY Emergency Regulation on Unclaimed Life Insurance Benefits
-
REGULATORY DEVELOPMENTS
- FSOC Adopts Rules to Identify SIFI Nonbank Financial Companies
- FRB Clarifies Financial Activities under Dodd-Frank Title I
- Volcker Conformance Period Clarified
- OCC Proposes New STIF Requirements
-
TAX DEVELOPMENTS
- COLI Notice and Consent PLR
-
JUDICIAL DEVELOPMENTS
- Baker v. American Greetings
-
OTHER DEVELOPMENTS
- MetLife Settles Multi-State Exams Related to DMF Usage
-
REGULATORY DEVELOPMENTS
- Stress testing Comment Period Extended
- FRB’s Comprehensive Capital and Analysis Review (CCAR) Results
- Senate Hearing on International Harmonization of Wall Street Reform
-
LEGISLATIVE DEVELOPMENTS
- House Republicans FY2013 Budget Proposal
-
TAX DEVELOPMENTS
- Congressional Report on Income Tax Reform and Tax Base Broadening
-
JUDICIAL DEVELOPMENTS
- Cowboy Athletic, Inc. v. Lincoln Nat’l Life Insurance
-
OTHER DEVELOPMENTS
- NY Producer Compensation Disclosure Rule Upheld
-
LEGISLATIVE DEVELOPMENTS
- Obama Administration FY2013 Budget Proposal and Business Tax Reform Framework
- New York COLI Franchise Tax Bills
-
REGULATORY DEVELOPMENTS
- Proposed Changes to Market Risk Capital Rules
-
OTHER DEVELOPMENTS
- Private Action DMF Suits Against Prudential and MetLife
-
AD HOC LRA – FEBRUARY 13, 2012
- FY2013 Federal Budget Proposal
-
AD HOC LRA – FEBRUARY 24, 2012
- President’s Framework for Business Tax Reform
-
REGULATORY DEVELOPMENTS
- Regulators Propose Stress Testing Rules
- FDIC Approves Final Rule Requiring Resolution Plans
- Volcker Rule Questioned Further at Congressional Hearing
- Regulators Issue an FAQ on Interest Rate Risk Management
-
JUDICIAL DEVELOPMENTS
- Hunnicutt v. Zeneca, Inc. (Update)
-
OTHER DEVELOPMENTS
- 2013 Budget Proposal Expected on February 13
- COLI in the News
- Prudential Agreement Regarding Benefit Pay Practices
-
REGULATORY DEVELOPMENTS
- Federal Agencies Extend Comment Period on Volcker Rule Proposal
- Federal Reserve Proposal to Implement Enhanced Prudential Standards
- Industry Comments on FSOC’s Nonbank SIFI Proposal
- Proposed Changes to Market Risk Capital Rules
- Federal Insurance Office Developments
-
TAX DEVELOPMENTS
- Private Letter Ruling 2011-52014 (Application of 264(f))
-
LEGISLATIVE DEVELOPMENTS
- H.R. 3559 – Insurance Data Protection Act
-
JUDICIAL DEVELOPMENTS
- Atkinson v. Wal-Mart Stores (Update)
-
OTHER DEVELOPMENTS
- NY DMF Requirements Result in $52.6 Million for Beneficiaries
- Sun Life Exiting Variable Annuity, Individual Life and COLI Business
- MetLife to Sell MetLife Bank to GE Capital
-
AD HOC LRA – DECEMBER 8, 2011
- Notice of Proposed Rulemaking – Alternatives to Credit Ratings for Debt and Securitization Positions
-
REGULATORY DEVELOPMENTS
- OCC Proposes Rule to Remove References to Credit Ratings
-
TAX DEVELOPMENTS
- No Deficit Reduction Plan at this Time
-
JUDICIAL DEVELOPMENTS
- American Greetings (Update)
-
REGULATORY DEVELOPMENTS
- Proposed Volcker Rule Regulations Released
- FSOC Proposes Three-Part Test to Identify Non-Bank SIFIs
- Federal Insurance Office Study
- Federal Reserve Approves Resolution Plans Under Dodd-Frank
-
OTHER DEVELOPMENTS
- NAIC Fund Demand Disclosure for Institutional Business
- MetLife Seeks to End Its Supervision by the Federal Reserve
-
TAXDEVELOPMENTS
- Debt Reduction Plan Includes Insurance-Related Tax Reforms
-
REGULATORY DEVELOPMENTS
- Volcker Rule Delay Inevitable
- Industry Comments on Stable Value Contracts
- FSOC Insurance Expert Confirmed
- FDIC Adopts Final Rule on Resolution Plans under Dodd-Frank
-
JUDICIAL DEVELOPMENTS
- Life Settlement Lawsuits
-
OTHER DEVELOPMENTS
- NAIC Continues to Evaluate Hybrid Insurance Products
- NAIC Fund Demand Disclosure for Institutional Business
- SEC Sends “Wells Notice” to S&P over CDO Ratings
- Trade Associations File Appeal of NY Compensation Disclosure Rules
- The New NY State Department of Financial Services
-
REGULATORY DEVELOPMENTS
- SEC and CFTC Request Comments on Stable Value Contracts
- Credit Rating Developments
-
JUDICIAL DEVELOPMENTS
- Collier v. American Greetings (Update)
- Hunnicutt v. AstraZeneca (Update)
-
OTHER DEVELOPMENTS
- NAIC Takes Model Bill Covering Insurable Interest and § 1035 Exchanges under Advisement
-
REGULATORY DEVELOPMENTS
- Senate Hearing on 1st Anniversary of the Dodd-Frank Act
- House Hearing on the Use of Credit Ratings Post Dodd-Frank
- Insurance Oversight Hearing
- FSOC Annual Report
- Final OTS Integration into the OCC
-
JUDICIAL DEVELOPMENTS
- Atkinson v. Wal-Mart Stores (Update)
- Collier v. American Greetings (Update)
-
OTHER DEVELOPMENTS
- IRS Modifies Guidance on Partial Exchanges of Annuity Contracts
- NY Ins Dept Directs Insurers to Use DMF to Pay Unpaid Death Benefits
-
REGULATORY DEVELOPMENTS
- Agencies Adopt Final Rule to Establish Risk-Based Capital Floor
- Newly Proposed Bank Stress Testing Guidance
- Pre-proposal Industry Comments on Volcker Rule
- White House Announces FSOC Insurance Member Nominee
- Obama Announces FDIC Chairman Nominee
- House Hearings on Dodd-Frank Implementation
-
JUDICIAL DEVELOPMENTS
- BB&T v. MassMutual (Update)
- Collier v. American Greetings (Update)
- Hunnicutt v. AstraZeneca (Update)
-
OTHER DEVELOPMENTS
- Merged Accounting Standards May Prove Costly for Insurers
- New International Insurance Supervisory Forum
-
REGULATORY DEVELOPMENTS
- New Federal Advisory Committee on Insurance
- SEC Proposes Regulations on NRSROs
- OCC Proposes Rule to Implement Provisions of Dodd-Frank
- Senate Hearing on Dodd-Frank Implementation
-
LEGISLATIVE DEVELOPMENTS
- Louisiana H.B. 386
-
JUDICIAL DEVELOPMENTS
- BB&T v. MassMutual, Clark Consulting (Update)
-
OTHER DEVELOPMENTS
- Regulators to Review Life Insurers Payment Practices
-
REGULATORY DEVELOPMENTS
- New Guidance on Model Risk Management
- SEC Proposes Product Definitions for Swaps
- SEC Roundtable on Money Market Fund Reform
- Attacks Continue on the Dodd-Frank Regulatory Regime
-
JUDICIAL DEVELOPMENTS
- Collier v. American Greetings (Update)
- Hunnicutt v. Akzo Noble, AstraZeneca (Update)
-
OTHER DEVELOPMENTS
- NAIC Observations on IRC Section 1035 Exchanges
- CMBS Assessments Produce Little Impact on Insurer Capital Requirements
- Report on Long-Term Investments after the Financial Crisis
-
REGULATORY DEVELOPMENTS
- FDIC NPR Implementing Certain Liquidation Authority Provisions of Dodd-Frank
- Joint Proposed Rule on Resolution Plans and Credit Exposure Reports for Systemic Entities
- Joint Proposed Rule on Incentive Compensation
- New Federal Insurance Office Director Appointed
-
TAX DEVELOPMENTS
- IRS Ruling on § 1035 Exchanges
-
ACCOUNTING DEVELOPMENTS
- FASB and IASB Convergence Projects Update
-
LEGISLATIVE DEVELOPMENTS
- Amendments to Dodd-Frank Introduced in the House
-
JUDICIAL DEVELOPMENTS
- Atkinson v. Wal-Mart Stores (Update)
- BB&T v. Pacific Life Insurance Company (Update)
- Jones v. Bridgestone Americas (Update)
-
OTHER DEVELOPMENTS
- NAIC Observations on Separate Account Products
- SEC Delaying Implementation of Broker-Dealer Fiduciary Standard
-
AD HOC LRA – MARCH 4, 2011
- IRS Revenue Ruling on Certain § 1035 Exchanges
-
REGULATORY DEVELOPMENTS
- Federal Reserve Board Approves Final Rules on Volcker Conformance Periods
- Federal Reserve Board Proposes Rule for Systemically Important Definitions
- Proposed Interagency Rule on Incentive-Based Compensation
- Dodd-Frank Progress Hearing
- Proposed Revisions to the Market Risk Capital Rule
-
ACCOUNTING DEVELOPMENTS
- FASB and IASB on Insurance Contracts
- FASB and IASB on Accounting for Derivatives and Hedge Activities
-
LEGISLATIVE DEVELOPMENTS
- Hawaii Tax Bills
-
JUDICIAL DEVELOPMENTS
- Atkinson v. Wal-Mart Stores (Update)
- Collier v. American Greetings (Update)
-
OTHER DEVELOPMENTS
- Call Report Revisions Approved
- Obama Administration Proposed 2012 Budget Released
- NAIC Working Group on Dodd-Frank Receivership
-
AD HOC LRA – FEBRUARY 15, 2011
- Final Revisions to the Call Report Approved
- 2012 Budget Proposal Released
-
REGULATORY DEVELOPMENTS
- FSOC Volcker Rule Study
- Basel III and Dodd-Frank Act
-
OTHER DEVELOPMENTS
- SEC Recommends Uniform Fiduciary Standard
- Obama Calls for Lower Corporate Tax Rate
- Financial Crisis Inquiry Commission Final Report
-
AD HOC LRA – JANUARY 20, 2011
- Volcker Rule Study
-
REGULATORY DEVELOPMENTS
- Joint Agency Proposal to Set Risk-Based Capital Floor
- Dodd-Frank and Executive Compensation
- SEC Requests Comment on Credit Rating Standardization Study
- Volcker Rule Date Reminder
-
ACCOUNTING DEVELOPMENTS
- FASB and IASB Update Regarding Fair Value Accounting
-
LEGISLATIVE DEVELOPMENTS
- H.R. 130 – BOLI/COLI Disclosure
- NY S262 and A9430 – 50% Franchise Tax on BOLI/COLI Benefits
- IN SB 160 – Limits Amount Payable under BOLI/COLI to Insured’s Annual Salary
- Expired Bills from the Last Congressional Session
-
JUDICIAL DEVELOPMENTS
- BB&T v. Pacific Life Ins. Co.
- Lawsuits Status Update
- 2010 BOLI/COLI-Related Settlements
-
OTHER DEVELOPMENTS
- Annual Filing Requirements – IRS Form 8925
- NY Compensation Disclosure Effective, Trade Groups Still Fighting
- New York Governor Plans to Merge Banking, Insurance Regulators
- New IRS Priority Guidance Plan Published
- Obama Proposed 2012 Budget
-
REGULATORY DEVELOPMENTS
- FSOC Requests Comment on Implementation of Volcker Rule
- FRB Requests Comment on Volcker Rule Conformance Periods
-
JUDICIAL DEVELOPMENTS
- Havenstrite Employer Suits
-
OTHER DEVELOPMENTS
- New York Compensation Rule Effective Soon
- SEC Proposed New 12b-1 Fees Rule (Update)
-
AD HOC LRA – NOVEMBER 11, 2010
- FSOC Volcker Study Comments
-
REGULATORY DEVELOPMENTS
- FSOC Requests Comment on Implementation of Volcker Rule
- Proposed FDIC Liquidation Rules and Insurers
- New Proposed Rules on Call Reports
- NY Proposed Variable Life Insurance Regulation
- President’s Working Group Report on Money Market Fund Reforms
-
JUDICIAL DEVELOPMENTS
- Fifth Third v. Transamerica and Clark Consulting (Final Update)
-
REGULATORY DEVELOPMENTS
- Dodd-Frank Act – Hedge Fund/Private Equity Definition
- Senate Hearing on Dodd-Frank Implementation
- Basel III: New Global Capital and Liquidity Requirements
-
ACCOUNTING DEVELOPMENTS
- US FASB and IASB Complete First Stage of Conceptual Framework
-
JUDICIAL DEVELOPMENTS
- Baker v. Dow Chemical
- Jones v. Bridgestone Americas
-
OTHER DEVELOPMENTS
- BOLI/COLI in the News
- NAIC to Measure Impact of Principles-Based Reserving on Insurers
- NAIC Selects Blackrock Solutions to Model CMBS
-
REGULATORY DEVELOPMENTS
- Dodd-Frank Wall Street Reform and Consumer Protection Act
-
JUDICIAL DEVELOPMENTS
- Fifth Third v. Transamerica and Clark Consulting (Update)
-
OTHER DEVELOPMENTS
- FSA Calls for Tougher Bank Oversight
- NAIC Releases Updated SMI Roadmap
-
REGULATORY DEVELOPMENTS
- Dodd-Frank Wall Street Reform and Consumer Protection Act
- Basel Committee Reaches Accord on Principles for Capital and Liquidity Rules
-
OTHER DEVELOPMENTS
- SEC Proposes New 12b-1 Fee Rules
- NAIC Releases RFP to Produce Designations for Commercial Mortgage-Backed Securities
- SEC and GAO Report on Life Settlement Regulations
-
JUDICIAL DEVELOPMENTS
- Havenstrite v. Hartford
-
REGULATORY DEVELOPMENTS
- Dodd-Frank Wall Street Reform and Consumer Protection Act
- Final Guidance on Sound Incentive Compensation Policies
-
OTHER DEVELOPMENTS
- FASB Proposed Update for Common U.S. and International Fair Value Accounting Standards
- NAIC to Consider Impact of Principles-Based Reserving on Insurers
-
REGULATORY DEVELOPMENTS
- Senate Reform Bill Passed; Next Step Conference Committee
-
ACCOUNTING DEVELOPMENTS
- FASB Proposal on Accounting for Financial Instruments
-
OTHER DEVELOPMENTS
- New COLI Report
-
AD HOC LRA – MAY 6, 2010
- COLI CRS Report
-
JUDICIAL DEVELOPMENTS
- Fifth Third v. Transamerica, Clark Consulting (Update)
-
REGULATORY DEVELOPMENTS
- Update on Financial Services Reform Bill
-
TAX DEVELOPMENTS
- Treasury Report on Charity-Owned Life Insurance
-
OTHER DEVELOPMENTS
- Trade Associations to Initiate Legal Action over Commission Disclosures
-
LEGISLATIVE DEVELOPMENTS
- NY A1025 – Insurer Alternatives to NRSROs
- S. 3098 – PROP Trading Act
-
JUDICIAL DEVELOPMENTS
- Havenstrite v. Hartford
- Connecticut v. Moody’s and S&P
- Cowboy Athletics, Inc., et al v. Lincoln National Insurance Co.
-
REGULATORY DEVELOPMENTS
- Senate Version of Regulatory Financial Reform Bill Moves Forward
-
OTHER DEVELOPMENTS
- Members of Congress Express Opposition to Insurance-Related Proposals
- NAIC Rating Agency Working Group Issues Final Report
- Subcommittee Hearing on Insurance Holding Company Supervision
- Regulators Scout SMI “Road Map”
-
JUDICIAL DEVELOPMENTS
- BBT&T v. Mass Mutual, Clark Consulting (Update)
- Fifth Third v. Transamerica, Clark Consulting (Update)
- Employer Stock Drop Litigation
-
LEGISLATIVE DEVELOPMENTS
- Bipartisan Tax Fairness and Simplification Act of 2010
- President Obama FYE 2011 Budget Proposal
-
OTHER DEVELOPMENTS
- NY Final Insurance Producer Disclosure Regulation
-
AD HOC LRA – FEBRUARY 2, 2010
- President Obama FYE 2011 Budget Proposal
-
LEGISLATIVE DEVELOPMENTS
- IA HB 620
-
REGULATORY DEVELOPMENTS
- Joint Agencies Issue Final Rule for Capital Standards
- Bank Regulators Issue Advisory on Interest Rate Risk
- Obama Administration Announces New Proposals Focused on Banks
- SEC Approves Money Market Funds Reform
-
JUDICIAL DEVELOPMENTS
- Johnson v. Amegy Bank
-
TAX DEVELOPMENTS
- IRS Notice 2010-06 – Document Correction Guidance under Section 409A
-
JUDICIAL DEVELOPMENTS
- Havenstrite v. Hartford (Update)
-
REGULATORY DEVELOPMENTS
- The Wall Street Reform and Consumer Protection Act H.R. 4173
-
OTHER DEVELOPMENTS
- New Basel Committee Capital and Liquidity Proposals
- Tax Change to Boost Regulatory Capital for Insurers
- New SEC Disclosures about Risk, Compensation and Corporate Governance
- NY’s Proposed Producer Compensation Transparency Regulation
-
TAX DEVELOPMENTS
- 2009-2010 Priority Guidance Plan
- IRS PLR 200945032
-
ACCOUNTING DEVELOPMENTS
- IASB Proposes Change to Loan Losses Rule
-
JUDICIAL DEVELOPMENTS
- Atkinson v. Wal-Mart Stores
-
REGULATORY DEVELOPMENTS
- Sen. Dodd Regulatory Reform Bill
- The Federal Insurance Office Act – H.R. 2609
- The Financial Stability Improvement Act – H.R. 3996
- The Private Fund Investment Advisors Registration Act – H.R. 3818
-
OTHER DEVELOPMENTS
- New Reporting Requirements for NY Life Insurers
- State Insurance Regulators to Develop New Rating Model for RMBS
-
REGULATORY DEVELOPMENTS
- Financial Regulatory Reform
-
LEGISLATIVE DEVELOPMENTS
- H.R. 3669 – Employer Owned Insurance Limitation Act
- NY SB 6236 – COLI/BOLI Franchise Tax
-
ACCOUNTING DEVELOPMENTS
- IASB to Issue Fair Value Accounting Rules before FASB
-
OTHER DEVELOPMENTS
- Employee Benefit Provisions Remain Unchanged for 2010
-
AD HOC LRA – OCTOBER 2, 2009
- H.R. 3669 – Employer Owned Insurance Limitation Act
-
AD HOC LRA – OCTOBER 16, 2009
- Joint News Release – COLI: Helping U.S. Workers with Jobs & Benefits
-
REGULATORY DEVELOPMENTS
- Financial Regulatory Reform Legislation
- Treasury’s Policy Statement on Capital and Liquidity Standards
- Financial Crisis Inquiry Commission
- SEC Announces New Division
-
JUDICIAL DEVELOPMENTS
- Abu Dhabi Commercial Bank et. al. v. Morgan Stanley, Moody’s and S&P
- Havenstrite v. Hartford (Update)
-
ACCOUNTING DEVELOPMENTS
- FASB Exposure Draft on Fair Value Measurements and Disclosures
-
OTHER DEVELOPMENTS
- California Probes Credit Rating Agencies
- NAIC Public Hearing on the Role of Rating Agencies in Insurance Regulation
- SEC Unanimous Vote for More Oversight of Rating Agencies
- New Michael Moore Film References COLI
-
REGULATORY DEVELOPMENTS
- Administration’s Regulatory Reform Agenda
- Money Market Fund Reform
-
JUDICIAL DEVELOPMENTS
- The 2004 Stuart Moldaw Trust v. XE L.I.F.E., LLC
-
OTHER DEVELOPMENTS
- Basel Committee Released New Principles on Fair Value
- Latest CBO Budget Document Includes Taxation of Inside Buildup
- Proposed Regulatory Capital Standards
-
REGULATORY DEVELOPMENTS
- SEC Money Market Fund Reform
- Financial Crisis Inquiry Commission
- Consumer Financial Protection Agency Act of 2009
-
TAX DEVELOPMENTS
- Restricted Access Funds Investing in Public Mutual Funds – PLR 200915006
-
JUDICIAL DEVELOPMENTS
- BB&T v. Mass Mutual, Clark Consulting
- CalPERS v. Moody’s, Fitch and Standard & Poor’s
-
OTHER DEVELOPMENTS
- FASB May Expand Mark-to-Market
- GAO Financial Markets Regulation Report
-
REGULATORY DEVELOPMENTS
- The Obama Administration’s Regulatory Reform Proposal
- Systemic Risk and Insurance
- Consumer Protection and Insurance
-
LEGISLATIVE DEVELOPMENTS
- S. 1073 – Rating Accountability and Transparency Act
- H.R. 2733 – Indexed Annuities and Insurance Products Classification Act
-
JUDICIAL DEVELOPMENTS
- Barofsky v. Citibank, N.A.
-
OTHER DEVELOPMENTS
- Proposed Interagency Guidance on Funding and Liquidity Risk
- FASB Statements on Securitizations and Special Purpose Entities
- Joint Forum Credit Ratings Paper
-
LEGISLATIVE DEVELOPMENTS
- The Obama Administration’s 264(f) Proposal
- H.R. 2609 – The Insurance Information Act of 2009
- S. 896/H.R. 1106 – Helping Families Save Their Homes Act of 2009
-
REGULATORY DEVELOPMENTS
- TALF Expansion to CMBS
- TARP to Insurers
- Systemic Risk: How Should Insurance Be Regulated?
-
TAX DEVELOPMENTS
- New IRS Guidance on BOLI/COLI
- Revenue Rulings on Life Settlement Transactions
-
ACCOUNTING DEVELOPMENTS
- Congress Asked to Revisit Mark-to-Market
-
JUDICIAL DEVELOPMENTS
- Johnson v. Amegy Bank, N.A.
- Barofsky v. Citibank, N.A.
- Wal-Mart COLI Lawsuits Updates
-
OTHER DEVELOPMENTS
- BOLI/COLI in the News
- BOLI Surrender and Disclosures
-
AD HOC LRA – MAY 12, 2009
- The Obama Administration’s 264(f) Proposal
-
REGULATORY DEVELOPMENTS
- TARP Funds May Become Available to Insurers
-
ACCOUNTING DEVELOPMENTS
- FASB Final Staff Positions on Fair Value Accounting
-
LEGISLATIVE DEVELOPMENTS
- H.R. 1880 – National Insurance Consumer Protection Act (NICPA)
-
OTHER DEVELOPMENTS
- Regulation D Exemption Process Audit
- Fifth Third BOLI News
-
AD HOC LRA – APRIL 13, 2009
- FASB Final Staff Positions on Fair Value Accounting
-
AD HOC LRA – APRIL 23, 2009
- Fifth Third BOLI News
-
REGULATORY DEVELOPMENTS
- Term Asset-Backed Securities Loan Facility (TALF)
- Treasury Proposes Legislation for Resolution Authority
- Federal Reserve Delays Effective Date for Certain Capital Limits
-
ACCOUNTING DEVELOPMENTS
- Mark-to-Market Accounting Hearing
- FASB Issues Two Proposed Staff Position Papers on Fair Value Accounting
-
LEGISLATIVE DEVELOPMENTS
- H.R. 1754 and S. 664 – The Financial System Stabilization and Reform Act of 2009
- H.R. 1349 – Federal Oversight Accounting Board of Act of 2009
- H.R. 1106 – Helping Families Save Their Homes Act of 2009
- H.R. 1728 – Mortgage Reform and Anti-Predatory Lending Act of 2009
-
OTHER DEVELOPMENTS
- NAIC Testifies to Strength of Insurance Regulation
- NRSRO Rules and Reforms
-
REGULATORY DEVELOPMENTS
- New Treasury Executive Compensation Guidelines
- Financial Stability Plan
- Forward Looking Economic Assessments
-
ACCOUNTING DEVELOPMENTS
- FSP FAS 107-b and APB28-a
- New SEC Report on Fair Value Accounting Possible (H.R. 607)
- FASB Initiates Fair Value Projects
- International Accounting Standards Committee Creates New Board
- SEC Final Rule on Interactive Data to Improve Financial Reporting
-
LEGISLATIVE DEVELOPMENTS
- H.R. 1 – The American Recovery and Reinvestment Act (ARRA)
- S. 344 – Hedge Fund Transparency Act of 2009
- Proposed National Insurance Consumer Protection and Regulatory Modernization Act
-
JUDICIAL DEVELOPMENTS
- Johnson v. Amegy Bank NA (Texas)
- Havenstrite v. Hartford Life Insurance Company
-
OTHER DEVELOPMENTS
- Fifth Third Bancorp Update
- Royal Bank of Canada Update
- State Insurance Departments Provide Capital and Surplus Relief
- SEC Issues Final NRSROs Rules
-
REGULATORY DEVELOPMENTS
- Second Tranche of TARP Funds Will be Released to Treasury
- TARP 2.0
-
LEGISLATIVE DEVELOPMENTS
- H.R. 251 – Life Insurance Employee Notification Act
-
OTHER DEVELOPMENTS
- Houston Lawyers – Possible BOLI Class Action Lawsuits
- NAIC Conduct Public Hearing Regarding ACLI Capital Plans
- Government Accountability Office Tax Shelter Report
-
ACCOUNTING DEVELOPMENTS
- FASB Codification Official Launch July 2009
- Final Rule on Deduction of Goodwill
- Fair Value Accounting
-
LEGISLATIVE DEVELOPMENTS
- H.R. 7327 – The Worker, Retiree and Employer Recovery Act of 2008
- H.R. 7300 and S. 3692 – Limiting Effect of IRS Notice 2008-83
-
OTHER DEVELOPMENTS
- Credit Default Swap Regulation Update
- Life Insurer Capital Levels
-
ACCOUNTING DEVELOPMENTS
- SEC Proposes IFRS Roadmap
- IASB Issues Report Clarifying Accounting for Assets When Markets are Inactive
-
REGULATORY DEVELOPMENTS
- Insurers Eligible for Assistance under TARP
- TARP – Executive Compensation Rules
- TARP – Pension Plans
-
OTHER DEVELOPMENTS
- Insurer Capital Requirements
- Barclays Capital Re-Branding Unified Family of Indices
- Reminder – PPA May Restrict Funding of Rabbi Trusts
-
AD HOC LRA – NOVEMBER 7, 2008
- IRS Publishes Final Rules for Reporting Under Section 6039I
-
ACCOUNTING DEVELOPMENTS
- FASB Statement no. 157
-
REGULATORY DEVELOPMENTS
- Fannie Mae / Freddie Mac Proposed Rule – Lower Risk Weights
-
LEGISLATIVE DEVELOPMENTS
- H.R. 7242 – Proposed Updates to IRC Section 101(j)
- H.R. 6049 – Energy Improvement and Extension Act of 2008
- H.R. 7266 – Derivatives Market Reform Act
- S.B. 2450 – Federal Rule of Evidence 502
-
OTHER DEVELOPMENTS
- State Regulators to Examine Insurer’s Securities Lending
-
AD HOC LRA – OCTOBER 7, 2008
- ILM 200840043 – Investor Control Doctrine Interpretation
-
REGULATORY DEVELOPMENTS
- Troubled Asset Relief Program
- Basel II Standardized Approach
- Basel II (Pillar 2)
- Basel II Updates
-
LEGISLATIVE DEVELOPMENTS
- California AB 31
-
TAX DEVELOPMENTS
- Treasury/IRS Release Business Plan
-
JUDICIAL DEVELOPMENTS
- Israel Discount Bank (IDB) v. MetLife and BlackRock
- Fifth Third Bank v. Transamerica Life Insurance Company and Clark Consulting, Inc.
-
ACCOUNTING DEVELOPMENTS
- FAS 157
- Stable Value
-
OTHER DEVELOPMENTS
- Federal Insurance Regulation – HR 5840
- 409A Compliance
-
AD HOC LRA – SEPTEMBER 12, 2008
- California AB 31
-
LEGISLATIVE DEVELOPMENTS
- Corporate Executive Compensation Accountability and Transparency Act
- Economic Substance Doctrine
- Florida Insurable Interest
-
JUDICIAL DEVELOPMENTS
- Fifth Third Bank v. Transamerica Life Insurance Company and Clark Consulting, Inc.
-
REGULATORY DEVELOPMENTS
- Washington Insurable Interest
- BASEL II
- Treasury’s Blueprint for a Modernized Financial Regulatory Structure
-
ACCOUNTING DEVELOPMENTS
- FASB Statement No. 162
-
AD HOC LRA – MAY 15, 2008
- BOLI Related Earnings Announcements
-
AD HOC LRA – MAY 20, 2008
- BOLI Related Earnings Announcements
-
TAX DEVELOPMENTS
- IRS Revenue Procedure – Tax Treatment of Certain Tax-Free Exchanges of Annuity Contracts
- IRS Private Letter Ruling – 1035 Exchanges of COLI/BOLI
- IRS Revenue Ruling – Performance Based Compensation
-
REGULATORY DEVELOPMENTS
- Safeguarding Personal Information
-
JUDICIAL DEVELOPMENTS
- Israeli Discount Bank vs MetLife and Blackrock
-
LEGISLATIVE DEVELOPMENTS
- HB 3361 – Pension Protection Technical Corrections Act of 2007
-
TAX DEVELOPMENTS
- IRS Notice 2007-100
-
LEGISLATIVE DEVELOPMENTS
- House of Representatives Report on Conflicts of Interest Among Compensation Consultants
- Economic Substance Doctrine
-
REGULATORY DEVELOPMENTS
- Risk Based Capital Standards: Advanced Adequacy Framework – Basel II
- EEOC Moves to Protect Retiree Health Benefits
-
AD HOC LRA – JANUARY 15, 2008-01-15
- IRS Form 8925 for Reporting Employer-Owned Life Insurance
-
REGULATORY DEVELOPMENTS
- OCC Informal Clarification regarding SA BOLI RWA Constraint
-
TAX DEVELOPMENTS
- IRS Releases Draft Form 8925 for Recordkeeping Requirements under 6039I
-
OTHER DEVELOPMENTS
- Fifth Third Bancorp Announces Charge to Earnings
-
JUDICIAL DEVELOPMENTS
- Xcel Energy Settlement with the IRS
-
TAX DEVELOPMENTS
- IRS Extends Transition Relief for 409A
-
TAX DEVELOPMENTS
- IRS Provides Transition Relief Related to 409A
-
TAX DEVELOPMENTS
- IRS Releases 409A Corrections
-
TAX DEVELOPMENTS
- IRS Private Letter Ruling Regarding Exchange of Individual Certificates under a Master Group Contract
-
TAX DEVELOPMENTS
- IRS Releases Final Regulations under 409(A)
- IRS Revenue Ruling Regarding Partial MEC Exchanges
-
ACCOUNTING DEVELOPMENTS
- FASB EITF 06-10: Accounting for Collateral Assignment Split-Dollar Arrangements
-
TAX DEVELOPMENTS
- IRS Private Letter Ruling Regarding Partial 1035 Exchanges
-
ACCOUNTING DEVELOPMENTS
- FASB EITF 06-10: Accounting for Collateral Assignment Split-Dollar Arrangements
-
TAX DEVELOPMENTS
- IRS Private Letter Rulings Regarding Partitioning of Policies
- IRS Revenue Ruling 2007-7
- IRS Request for Comments on Procedures for Correcting Inadvertent Failures of Life Insurance Contracts to Satisfy Certain IRC Requirements
- IRS Updates Correction Procedure for Inadvertent Failures to Comply with MEC Rules
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June 22, 2018
MB Schoen PPVA Comment Letter to NAIC 2018