Volume 10, Number 1

• Editorial
• It's All About Credit

  David X. Li

• Feature Articles
• Pareto Tail Index Estimation Revisited

  Mark Finkelstein, Howard G. Tucker, and Jerry Alan Veeh

• The Problem with Current Accounting: A Critique of SFAS 115 and SFAS 133 Using an Equity–Indexed Annuity Example

  Marsha Wallace

• Lognormal Mixed Models for Reported Claims Reserves

  Katrien Antonio, Jan Beirlant, Tom Hoedemakers, and Robert Verlaak

• Credibility for Severity Revisited

  Vincent Goulet, Antonio Forgues, and Jiatao Lu

• Toward a Unified Approach to Fitting Loss Models

  Stuart Klugman and Jacques Rioux

• The Management of Decumulation Risks in a Defined Contribution Pension Plan

  Russell Gerrard, Steve Haberman, and Elena Vigna

• Departments
• Discussion of Paper Already Published

  "Lundberg–Type Bounds for the Joint Distribution Surplus Immediately before and at Ruin under the Sparre Anderson Model"

Discussion by David C.M. Dickson, Steve Drekic, David A. Stanford, and Gordon E. Willmot