Description: This report provides a system-wide analysis of the expected contribution requirements for the U.S. single-employer defined benefit pension universe over the remainder of this decade.

Description: The US and EU are each pursuing modernization of their regulatory frameworks. The purpose of this paper is to provide a discussion of the emerging developments, the historical contexts or drivers of each, and potential implications for insurers. The paper discusses some of the global, wider financial services, and insurance specific activities underway that are influencing solvency developments for life insurers. It provides an overview of the differences in the current US and EU regimes and the regulatory changes underway. The paper then identifies key valuation implications, the impact on pricing and product design, and risk management implications.

Description: This 1991 panel discussion is about delivering adequate universal health coverage. The panelists discuss the Canadian national health care system, Oregon's plan to seek a Medicaid waiver to implement a new format within which health care will be reimbursed, and the American Medical Association's [AMA's] Health Access America reform proposal. From the Record of the Society of Actuaries Vol. 17, No. 4A.

Description: This paper offers a mathematical discussion of integrating private pension plans with social security and looks at IRS rules, earnings replacement by social security, integrating defined benefit and defined contribution plans, early retirement, target plans, discrimination test and other issues. From Transactions of Society of Actuaries 1976, Vol. 28.

Description: Topics include: 1. Formation of the American Academy of Actuaries and governance 2. Federal tax developments - discount on life insurance advance premiums, group term life, imputed income factors under individual policy pension trusts, estate tax effect of assignment of group life coverage 3. Newly created Servicemen's Group Life Insurance - plan summary.

Description: These are legal notes concerning policy owner federal income tax, taxation to an agent for expenses for sales convention travel, claims contest on a policy with false statements on the application, timing on surrender of a life insurance policy immediately before death, permitted investment by a life insurance company in a property/casualty company, extraterritorial issues pertaining to regulation of group life insurance, and tax deduction for reserves on pension contracts covering its own employees.