Description: The OCI-Solution of IASB’s IFRS 4 Phase II requires that interest expense for the Profit and Loss (P&L) calculation be based on a yield curve instead of a flat rate locked-in at policy issue. The article has a discussion of analysis of the impact from locking in the yield curve on the IFRS 4 profit pattern as well as general conclusions reached.

Description: We demonstrate an integrated enterprise risk management (ERM) solution to optimize the risk portfolio, identify natural hedges, create an optimal risk treatment plan, enhance risk culture, and facilitate risk reporting throughout the organization.

Description: We demonstrate an integrated enterprise risk management (ERM) solution to optimize the risk portfolio, identify natural hedges, create an optimal risk treatment plan, enhance risk culture, and facilitate risk reporting throughout the organization.

Description: Software vendors participating in the A Comparative Analysis of Claims–Based Tools for Health Risk Assessment study were invited to submit comments on the study. In this document, Ingenix explains their contribution to the study's source data, and raises some questions about methodolgy.

Description: This article provides illustrations of an approach to presentation of income and expenses that may be applied to long duration contracts, i.e., those that are measured by the building blocks approach for the emerging new standard on insurance contracts.

Description: The article summarizes three papers presented at the 2014 Living to 100 Symposium V, which was hosted by the SOA in Orlando in January 2014. The papers take three different views of retirement saving: the individual's, the insurance provider's and a wholesale risk management view. David Blanchett of Morningstar proposes a new model to assess the true cost of retirement, Moshe Milevsky proposes a new product concept based on the nearly forgotten tontine and Johnny Li proposes a new set of mortality indices based on the Cairns-Blake-Dowd projection model for the purpose of actively managing mortality and longevity risk.

Description: Announcement that the details of the 1951 calendar year experience of the Committee's study of the claim experience under Group Life insurance policies would not be published.

Description: This interview provides information on Retirement Health and Happiness, the first in a new series of publications designed to improve retirement literacy.