Description: This article provides a summary of the February 1967 Canadian Institute of Actuaries discussion on the 1966 amendment to the Old Age Security Act and its effects on Canada and Quebec pension plans.

Description: Last March, Congress passed and the President signed the Patient Protection and Affordable Care Act followed by the Health Care and Education Reconciliation Act, which amended the former collectively, the “Act”. The article provides a brief background on the passage of the Act generally and the creation of the new Investment Income Tax in particular compares the existing provisions of the HI tax with the newly enacted provisions, and it then analyzes the import of the Investment Income Tax for annuities and, possibly, life insurance contracts. The article concludes with thoughts on the potential effect of the new tax on the annuity marketplace.

Description: This work describes a study undertaken to determine whether the Federal Housing Administration's 'FHA' single-family-home mortgage insurance program for investor 'non-occupant' loans should be modified. The sample data were analyzed using both Bayesian and sample reuse procedures. A commentary on the paper is included.

Description: Discussion of Forecast 2000, the actuarial profession's public relations program.

Description: With there being over 11 million undocumented immigrants in the United States, some states are considering or have expanded Medicaid-like coverage to this population. Healthier Oregon launched in July 2022 to provide such benefits, and now covers more than 20,000 Oregonians. Hear about the structure of the program, along with its capitation rate build (which integrates federal participation for emergency and pregnancy-related services), risk corridor design, and related policy and implementation considerations. After attending this session, you will gain an understanding of the actuarial, regulatory and practical considerations for covering this population through managed care.

Description: A look at the IRS initiative, the Industry Issue Resolution IIR Program, and its requested use to address the tax treatment of hedges of VA contract guarantees. The IIR Program is designed to address tax issues that are common to many business taxpayers and are frequently disputed.

Description: Feature article discussing how actuaries are affected by the need for maintaining controls and the use of IT resources for meeting these needs.

Description: This article discusses the Society of Actuaries Foundation's first consumer education program and how it is filling a gap by providing information on Social Security.

Description: Panelists discuss current and future developments in health insurance on the Internet and the Health Insurance Portability and Accountability Act from the perspective of providers, insurers, employers and customers. From the Record of the Society of Actuaries, Volume 28, No. 2, Session 131

Description: The SOA is shining a spotlight on its research activities as it migrates into the areas of public policy and other relevant topics.