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South African Actuarial Journal Volume 8 (2008)

 

Taxation of life insurance in South Africa revisited

Author(s):  RJ Clover
Abstract:
This paper describes the theoretical framework underlying the four-funds basis for taxing life insurance in South Africa and records the historical steps in the development of the basis from inception to its current form. It goes on to evaluate the basis in its current form and to propose possible changes that should be considered.
Keywords: Life insurance taxation; four funds basis; trustee principle

Taxation of life insurance (pdf)

 

The effects of HIV/AIDS on medical schemes in South Africa

Author(s):  R da Silva and L Wayburne
Abstract:
With the high level of the HIV epidemic in South Africa, medical schemes continue to be at risk. Risk-management strategies need to take into account that the disease is not notifiable and that there is legislated open enrolment and community rating of contributions, as well as prescribed minimum benefits for HIV/AIDS. As a result, many schemes have introduced HIV disease management and awareness programmes that are aimed at improving the health of HIV-positive beneficiaries and preventing new infections.
Keywords: Medical schemes; disease management programme; human immunodeficiency virus (HIV); acquired immune deficiency syndrome (AIDS); antiretroviral therapy (ART)

The effects of HIV/AIDS on medical schemes (pdf)

 

Editorial: On changing jackets

SAAJ Volume 8 Editorial (pdf)

The views and opinions expressed in this journal are, unless otherwise stated, those of the authors. Editorial opinion or comment is, unless otherwise stated, that of the Editor and publication thereof does not indicate the agreement of the Actuarial Society of South Africa.

Actuarial Society of South Africa
The content of SAAJ is licensed under a Creative Commons Attribution 3.0 Licence.
Cover design: The Fire Room, Cape Town
DTP: User Friendly, Cape Town
ISSN-8: 1680-2179
ISSN-13: 977-1680-2170-02