Description: Full version of Pension Section News, October 2002, Issue No. 50.

Description: This article discusses the implications of a principle-based reserve PBR system with respect to federal income taxation of life insurance companies, particularly with respect to tax reserves and their deductibility for tax purposes. The article discusses potential problems with existing tax rules for reserve deduction, what courses of action the IRS could take, and suggestions for design features of a PBR approach that would make it more consistent with current tax rules. Life insurance product tax implications are also discussed.

Description: In the absence of good research and analysis, decisions are made on the basis of intuition, unexamined assumption, and fixed ideas. This is the 'I believe…' approach to decision-making. The less information that individuals have, the more likely they are to rely on belief rather than evidence. This keynote address from the 43rd Actuarial Research Conference held in 2008 in Regina, Saskatchewan discusses the importance of research in health care reform, talks about the difference between pure and applied research, and explains what separates good applied research from poor research. From Actuarial Research Clearing House 2009, Vol. 1.

Description: This is the abstract for the paper on the determination of capital charges in a discounted cash flow model.

Description: The study measures incidence rates, loss severities and economic loss rates associated with credit risk events for privately placed debt during the years 1986-2002.

Description: The Actuarial Education and Research Fund selected two papers to share the annual Halmstad Prize for the best English-language paper on actuarial research published in 1987. The first paper, “Assessing the Solvency and Financial Strength of a General Insurance Company” was written by the Working Party on Solvency of the General Insurance Study Group of the Institute of Actuaries. The article appeared in Volume 114 of the Journal of the Institute of Actuaries.

Description: Presented at October 1996 Annual Meeting. This session presents and discusses the NAIC's model bill for risk-based capital as it relates to health insurance.

Description: A panel of experts discusses the effect of malpractice costs on health care delivery and health insurance, and potential solutions to reducing the costs of malpractice, including research on limiting human error and possible litigation reforms. From the Record of the Society of Actuaries, Volume 29, No. 3, Session 118

Description: This Report presents the results of a three-year study on Demutualization by a Task Force of the Society of Actuaries. From Transactions of Society of Actuaries 1987, Vol. 39.

Description: Article from The Actuary September 1994 Vol. 28, No. 7 discusses the search for job prospects abroad for actuaries.