Description: A company considering the acquisition of, or merger with, another company or the divestiture of an operation may find that issues related to employee benefit programs have a profound effect on the viability ofthe transaction. This paper lists literature for the actuary to broaden his/her knowledge on the subject: both on mergers and acquisitions and on handling of employee benefits.

Description: It is the purpose of this paper to provide data derived from actual claim experience on lives age 65 and over in a form that will facilitate actuarial calculations involving modification of durations of hospital stay and variations in the allowances provided for miscellaneous services billed by the hospital. From Transactions of Society of Actuaries 1963, Vol. 15, pt. 1, No. 43.

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.

Description: This report discusses the use of a basic table of net annual claim costs for hospital and surgical expense insurance as adopted by the NAIC in 1956 to be used as a minimum reserve standard for loss-of-time benefits. It is the intention of this paper to outline the characteristics of the table, to discuss the factors which influence reserve considerations, and to describe suitable methods of determining active and disabled life reserves for the types of benefit provisions now most generally offered. From Transactions of Society of Actuaries 1965, Vol. 17, Pt. 1, No. 49.

Description: This paper summarizes default experience on bonds from 1900 through 1987. Although the information is more extensive for publicly traded bonds, the paper includes some information on private placements, some of which is not otherwise available.

Description: This article is about the Course 8 series. Course 8 provides candidates with essential advanced specialized education in one of seven practice areas: individual insurance, group life and health, managed care, U.S. pensions, Canadian pensions, finance, and investments.

Description: This literature guide provides a grounding in tax-sheltered annuities 'TSAs' and pertinent regulations. TSAs are only available to tax-exempt organizations.