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

Monthly LRA Update

  • 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.

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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.

Monthly LRA Update

  • 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

Monthly LRA Update

  • TAX DEVELOPMENTS
    • Tax Reform Update

Monthly LRA 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

Monthly LRA Update

  • 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.

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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.

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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.

Monthly LRA Update

  • 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

Monthly LRA Update

  • JUDICIAL DEVELOPMENTS
    • NY Premium Refund Litigation
  • REGULATORY DEVELOPMENTS
    • Updated FFIEC IT Examination Handbook

Monthly LRA Update

  • 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

Monthly LRA Update

  • JUDICIAL DEVELOPMENT
    • Supreme Court Affirms IRS Position Regarding Life Insurance Owned by a Closely Held Corporation

Monthly LRA Update

  • REGULATORY DEVELOPMENTS
    • Re-Proposed Rule Regarding Incentive-Based Compensation Arrangements
    • Banking Regulators Release Guide for Community Banks Regarding Third-Party Risk Management

Monthly LRA Update

We did not identify any subjects warranting coverage in our monthly LRA Update.

Monthly LRA Update

  • TAX DEVELOPMENT
    • Biden Budget Proposal

Monthly LRA Update

  • TAX DEVELOPMENTS
    • Senate Finance Committee Report on Private Placement Life Insurance
  • OTHER DEVELOPMENTS
    • Deferred Compensation Administrator Data Breach

Monthly LRA Update

  • 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.

Monthly LRA Update

We did not identify any subjects warranting coverage in our monthly LRA Update.

Monthly LRA Update

  • REGULATORY DEVELOPMENTS
    • SEC’s Final “Clawback” Rule – Potential 409A Issues

Monthly LRA Update

  • 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

Monthly LRA Update

  • REGULATORY DEVELOPMENTS
    • Basel III Endgame Proposal – Update
  • OTHER DEVELOPMENTS
    • NAIC Financial Condition (E) Committee – Framework for Regulation of Insurer Investments

Monthly LRA Update

  • TAX DEVELOPMENTS
    • IRS Sets Hearing Date for Reportable Policy Sale Proposed Rules
  • JUDICIAL DEVELOPMENTS
    • Litigation Related to the MOVEit Data Breach

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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.

Monthly LRA Update

  • Tax DEVELOPMENTS
    • Reportable Policy Sale Proposed Update
  • JUDICIAL DEVELOPMENTS
    • COI Litigation Update – Jury Finds in Favor of Plaintiffs

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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

Monthly LRA Update

We did not identify any subjects warranting coverage in our monthly LRA Update.

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

Monthly LRA Update

  • INSURANCE DEVELOPMENTS
    • ACLI Update on Life Insurance and Annuity Benefits in 2021

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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

Monthly LRA Update

  • LEGISLATIVE DEVELOPMENTS
    • Inflation Reduction Act of 2022
  • REGULATORY DEVELOPMENTS
    • FRB Regulation O FAQ – Split Dollar Life Insurance Arrangements

Monthly LRA Update

  • TAX DEVELOPMENTS
    • Biden Tax Policy Update
  • JUDICIAL DEVELOPMENTS
    • Voya Settles Class Action Regarding COI Increases

Monthly LRA Update

  • ACCOUNTING DEVELOPMENTS
    • Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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

Monthly LRA Update

  • REGULATORY DEVELOPMENTS
    • SEC Proposes Cybersecurity Rules for Investment Advisers
  • OTHER DEVELOPMENTS
    • Russian Economic Sanctions Imposed

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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.

Monthly LRA Update

  • TAX DEVELOPMENTS
    • Tax Legislation – Update
  • REGULATORY DEVELOPMENTS
    • Banking Regulators Release Computer-Security Incident Notification Final Rule

Monthly LRA Update

  • TAX DEVELOPMENTS
    • Tax Legislation – Update
  • JUDICIAL DEVELOPMENTS
    • John Hancock COI Litigation Settlement
  • REGULATORY DEVELOPMENTS
    • Proposed Interagency Guidance on Third-Party Relationships – Comments Submitted

Monthly LRA Update

  • 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.

Monthly LRA Update

  • LEGISLATIVE DEVELOPMENTS
    • Government Infrastructure and Tax Legislation Update
  • ACCOUNTING DEVELOPMENTS
    • Bank Accounting Advisory Series Updated
  • JUDICIAL DEVELOPMENTS
    • USAA Class Action Settlement Approved

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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.

Monthly LRA Update

  • TAX DEVELOPMENTS
    • Biden Releases FY 2022 Budget Proposal
    • Treasury Greenbook Released

Monthly LRA Update

  • TAX DEVELOPMENTS
    • Biden Administration Tax Policy Update
  • JUDICIAL DEVELOPMENTS
    • USAA Settles Class Action COI Complaint

Monthly LRA Update

  • 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.

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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.

Monthly LRA Update

  • TAX DEVELOPMENTS
    • Biden Administration’s Business Tax Priorities

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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.

Monthly LRA Update

  • 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

Monthly LRA Update

  • JUDICIAL DEVELOPMENTS
    • Athene vs. American General, et al. – COLI SVP Product Dispute
    • COI Litigation Update – Proposed Settlement in Thompson vs. Transamerica

Monthly LRA Update

  • 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

Monthly LRA Update

  • 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.

Monthly LRA Update

  • 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.

Monthly LRA Update

  • REGULATORY DEVELOPMENTS
    • Agencies Propose Changes to Modify Volcker Rule “Covered Funds” Restrictions

Monthly LRA Update

  • JUDICIAL DEVELOPMENTS
    • Athene vs. American General – COLI SVP Litigation Update

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