Description: As a follow-up to a previous five-part series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that has, until now, been left without a general solution—how to measure the reinsured portion of a direct loss from capping a net premium ratio or flooring a liability. After acknowledging limited guidance on the issue, the article describes the various events that can lead to a loss, how reinsurance protects against loss, and how that is translated into formulas for measuring the reinsured portion of a loss.

Description: This article provides a basic introduction to the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has been updated for the SECURE Act and the SECURE 2.0 Act. The article describes the basic types of employer-based plans, provides of overview of the taxation of contributions and benefits when annuities are held in connection with plans and IRAs, explains the required minimum distribution rules, and offers a brief introduction to recent legislation impacting qualified annuities.

Description: Panelists discuss HMO open access plans [in-network-only coverage, but no referral requirements] and the provider contracts and administrative systems that are needed to support them in a cost-effective way. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: This research report examines functional and cognitive trends among assisted living facility residents using a sample of long-term care policyholders who are making claims on their policies.

Description: Discusses potential implications of increasing life spans in many areas.

Description: This is the Executive Summary of the results of a study, sponsored by the Society of Actuaries and the Actuarial Foundation, which assesses the extent to which retirement planning software programs help users understand post-retirement risks.

Description: 1993 SOA Spring Meeting, San Diego. President GERALD FORD gave his predictions as to what he thought would happen in Washington on some of the controversial issues that were on the agenda. Topics included taxes, the deficit, defense budget increases, health care reform, international trade, and foreign policy.

Description: This panel discussion occurred at the SOA's 1980 June Meeting in San Diego and covered National Health Insurance. It addressed Canadian exprience and related it to potential U.S. National Health Care. From Record of Society of Actuaries, Vol. 6, No. 3.

Description: Panelists discuss several methods for implementation of the Balanced Budget Act requirement that the Medicare program adopt a risk adjustment mechanism for implementation in the year 2000. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: This session discusses disease management [DM] and the role of health actuaries versus economists and biostatisticians. Topics discussed include economics of DM, epidemiology strategies, and operational concerns. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 21pd.