Description: Pandemic impact on continuing education. Financial Reporting Section and Community Engagement. US GAAP textbook update for LDTI. IFRI textbook update for amendments.

Description: This article discusses new tax reporting requirements for transfers for value under section 6050Y. It also discusses changes to the transfer for value rule of section 101(a)(2) and (3), including the definition of a reportable policy sale.

Description: A brief introduction to a new SOA research on liability-driven investment benchmark model.

Description: Hot Topics in Setting Pension Return Assumptions is the third in a series, following Mathematics of Pension Return Assumption and Inflation, focusing on Effects, Forecasts, and Role in Pension Valuations. What time horizon is more appropriate for Capital Market Assumption (CMA) forecasts: mid-term or long-term time horizon, or a blend of both? How do we map the asset classes of a plan's own investment policy to the asset classes of investment forecasters' CMAs? If we use asset-smoothing for valuation assets, should we use market-driven expected returns or smoothed/average versions of them?

Description: The August/September 2015 edition of The Actuary magazine—the Society of Actuaries’ flagship publication.

Description: This article discusses the guidance provided in IRS Notice 2022-6 and prior guidance on whether distributions from an individual account under a qualified retirement plan satisfy the exception to the 10 percent additional tax in Internal Revenue Code section 72(t) for certain substantially equal periodic payments.

Description: A brief introduction to a new SOA research on liability-driven investment benchmark model.

Description: Presenting the customer a measurable value of life insurance that makes the advice process transparent to both the customer and adviser.

Description: Andy Rallis delivers his speech at the presidential luncheon of the SOA 2019 SOA Annual Meeting & Exhibit in Toronto.

Description: This article summarizes the second Simon Conference for young researchers in Actuarial Science, Risk Management, and Insurance, which took place at Michigan State University last November. The intent is to publicize the event and promote future participation in similar conferences of young researchers. The article will contribute to expanding the horizons of actuarial research performed by the academic community. Participation in the conference also gives professional development opportunity for practicing actuaries.