Volume 10, Number 3

• Editorial
• Editorial Independence

  Bob Beuerlein

• Feature Articles
• The Number of Centenarians in the United States on January 1, 1990, 2000, and 2010 Based on Improved Medicare Data

  Bert Kestenbaum and B. Reneé Ferguson

• The Metabolic Syndrome and All–Cause Mortality in an Insured Lives Population

  C. Allen Pinkham, Marianne E. Cumming, and Howard Minuk

• The Impact of Asbestos and Environmental Reserves Increases on Shareholder Wealth

  L. Lee Colquitt, Robert E. Hoyt, and Kathleen A. McCullough

• Managing Longevity Risk in U.S. Retirement Plans through Mandatory Annuitization

  Beverly J. Orth

• Claims Reserving When There Are Negative Values in the Runoff Triangle: Bayesian Analysis Using the Three–Parameter Log–Normal Distribution

  Enrique de Alba

• On the Merger of Two Companies

  Hans U. Gerber and Elias S. W. Shiu

• Departments
• Discussion of Papers Already Published
• "On Optimal Dividend Strategies in the Compound Poisson Model"
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• Discussion by Hansjorg Albrecher and Stefan Thonhauser
• Discussion by Bangwon Ko
• Discussion by Nathaniel Smith
• Discussion by Chuancun Yin
• Discussion by Xiaowen Zhou
• Authors' Reply