Mr. Ali , a Shari'ah compliance officer in Al-Taqwa Takaful Co. conducted a monthly Shari'ah review process. He discovered some inconsistencies which may invoke Shari'ah and operational issues in product structures and operations. Among his findings were:

a) Board of directors instructed the company to share 40% of underwriting surplus to policyholders this year as the company had incurred high management cost while the risk account was in deficit.

b) Wakalah fee was decided to be charged at a flat rate of 50% from takaful contribution

c) 100 percent of contribution from Medical Takaful was credited into risk account only

d) There was a case in which customer requested to cover risks associated to building that run a wagering business

e) All risks associated to Group Family Takaful scheme were ceded to Alpha Re-insurance Company.

f) The Management introduced a new product based on the concept of Wadi'ah Yad Dhamanah which offer guaranteed return.

g) In a Family Takaful policy, a customer nominated his adopted son as beneficiary.

h) Top management decided to distribute 1% of return received from Wakalah-Waqf Model investment to an orphanage house in Melaka

Advise Mr. Ali on the measures that he should take to address the above issues. State your suggestions in the light of Islamic Financial Services 2013, BNM(Bank Negara Malaysia) Takaful Operational Framework and other relevant Policy Documents, Standards or Guidelines governing Takaful practices.