Description: Presentation of proposals that are designed to further improve actuarial education by anticipating educational needs based on future change in the nature of actuarial work. The paper is divided into three sections: I. Current and Past Education of Actuaries II. Actuaries as Customers for Education and III. The Future Educational Needs of Actuaries and How These Needs Might Be Implemented. Followed by several submitted discussion papers.

Description: The purpose of this paper is to set forth a mathematical technique which in the author's experience has proved useful in testing the tax implications of various management actions.

Description: This study is intended to educate insurance professionals on historical insurer impairments and insolvencies and possible future prevention indicators.

Description: China’s pension system has transformed from traditional retirement system based on command economy to modern pension system based on market economy .

Description: Report of findings for Society of Actuaries research project on the financial reporting for insurance contracts under possible future international accounting standards. This project studies the modeling of Certain Life and Health Insurance and Annuity Products Offered by U.S. and Other Insurers for the Purpose of Measurement of Liabilities under the International Accounting Standards Board’s Exposure Draft on Insurance Contracts and U.S. GAAP

Description: Using the Health Care Cost Institute (HCCI) database, we examined which characteristics best predict and describe high-cost members.

Description: This report, is an extension of the Society of Actuaries' November 2010 research project on the financial reporting effect of IASB’s exposure draft on the accounting of liabilities for term life and long term care insurance contracts to examine the effect on certain of these contracts to alternatives that have been discussed in treatment of discounting, expenses, and subsequent measurement of margins.

Description: The purpose of this paper note is to highlight the similarities of results from the amortization of initial life insurance acquisition costs by means of an acquisition cost amortization schedule similar to that used by accountants versus a set of actuarial-type acquisition cost natural reserve factors appropriately applied to beginning and ending in-force units.

Description: Using the Health Care Cost Institute (HCCI) database, we examined which characteristics best predict and describe high-cost members.

Description: This article discusses the details of being classified as cognitively impaired, particularly the relationship between being classified as cognitively impaired and subsequent mortality experience and the effect of cognitive impairment on mortality rates.