The insurance industry will continue to feel the effects of various developments that took place in the past year. Low interest rates will impact insurers, in-force policies and new product pricing. Revised reserving rules on no-lapse policies may cause insurers to abandon the no-lapse market altogether. In addition, some court cases dealt with the issue of phantom income from a lapsed life insurance policy and a private letter ruling clarified what happens when an insurance policy is sold ...

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