"insurance"

render an naic life insurance illustrations model regulation (#582) + actuarial standard of practice asop 24 compliance / enforcement analysis for a life insurance illustration. walks the self-supporting + lapse-supported tests, the disciplined current scale (dcs), the basic illustration, supplemental illustration, in-force illustration, ag 49 / 49-a indexed life illustration constraints, and producer's obligations. embedded naic #582, asop 24, ag 49 (2015), ag 49-a (2020), ag 49-b (2023). self-contained.

render an irs §831(b) micro-captive analysis for a closely-held business considering or operating an §831(b) captive insurance company. walks the §831(b) election, the $2.85m+ premium cap (annually inflation-adjusted), risk shifting + risk distribution requirements, irs notice 2016-66 reportable-transaction status, irs notice 2023-25 listed-transaction proposal status, abusive-transaction deficiency exposure, avrahami / reserve mechanical / caylor land tax court rulings. embedded irs notice 2024-2, irc §831(b), §501(c)(15) distinction. self-contained.

render an erisa fiduciary duty analysis for a 401(k) / 403(b) / 457 / pension plan or for life insurance / disability / health benefits provided through an erisa welfare plan. walks the four erisa fiduciary duties (loyalty, prudence, diversification, plan document compliance), 401(a) plan qualification, prohibited transactions erisa §406 / irc §4975, plan-asset rule, and recovery under §502(a). embedded hughes v. northwestern, tibble v. edison, conkright v. frommert, dudenhoeffer, glenn, cigna v. amara, firestone tire deference. self-contained.

render an aca medical loss ratio (mlr) compliance and rebate analysis for a health insurance issuer under phsa section 2718 (42 usc 300gg-18) and 45 cfr part 158. walks the 80/20 (individual + small group) and 85/15 (large group) thresholds, mlr calculation (numerator + denominator with credibility + transitional adjustments + quality-improvement activities), rebate computation, federal-program carve-outs, and recent rule changes. embedded hhs regulations, cciio guidance, recent enforcement. self-contained.