The HMH Library contains timely materials on important topics pertaining to Corporate Owned Life Insurance (COLI), Bank Owned Life Insurance (BOLI), Trust Owned Life Insurance (TOLI, including VEBA-owned life insurance contracts (VOLI)), Investor Owned Life Insurance (IOLI, also known as Stranger Owned Life Insurance (STOLI)) and other specialized applications of life insurance.

Library materials include:

Published Articles

• Transfer of risk
• Experience Rating
• VEBA Claims Payments to Offset UBIT

White Papers

• IRS Notice and Consent Requirements
• State Notice and Consent Requirements
• The "Control Rule"
• The Delaware Premium Tax Opportunity
• Hybrid Separate Accounts
• Serious VEBA Reporting Mistakes

HMH Executive Summaries

• Investor Owned Life Insurance
• Damages Calculations – Actuaries Are Essential Partners
• Expert Witnesses – Essential Support for Insurance Litigation
• Forensic Audits
• Terminating Company-Sponsored Life Insurance

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