Description: Feature article describing the different types of risk cultures companies can have.

Description: A British actuaries perspective on what could happen should two reserve/accounting basis exist that could lead to reducing the strength of statutory accounting and perhaps the financial strength of North American insurance companies. Some might find similarities to what might happen during the transition to principles based statutory accounting.

Description: This article comments on a 1972 paper on the same subject by John Fraser, which made a very careful analysis of the relation between the current earnings rate and the taxable interest. The author builds on Fraser’s illustrative calculations, which showed clearly that there was an optimal spread between the current earnings rate and the assumed reserve interest rate to produce the maximum interest deduction, by including an analysis of the after-tax yield effect.

Description: Advocates promoting the savings aspects of cash value life insurance products.

Description: Feature article describing what makes a company a systemically important financial institution and the new rules those companies will have to follow.

Description: Features Editor Deborah Poppel met with CFOs Bertram Pike, of John Hancock, and Ralph Verni, of The New England. They talked about the role of the CFO and the environment in which they operate.

Description: Article Sections And Divisions Ideas by Task Force on Special Interests in The Actuary, December 1979, Volume 13, Number 10

Description: Argues that defined benefit plans do a much better job than 401ks in providing lifetime retirement income and points out other drawbacks of corporations switching plan types.

Description: Early description of a Medicare data source showing geographic differences by county and state.

Description: This article takes a look at an actuaries role and skills required in managing a product development process. From The Actuary Vol. 24, No. 4