Description: A discussion of the theoretically correct approach to the valuation of cross-border insurance ventures

Description: This is the second article devoted to unique international accounting issues. The authors share their experience implementing SOP 03-1 in a number of countries.

Description: Acquiring a U.S. Operation—A Primer by Valerie Lopez-Zinzer from International Section News, October 2004

Description: This article covers considerations when an international parent may be faced with responsibility for a US retirement program.

Description: Discussion of the importance of trust law in North American qualified retirement plans.

Description: The International Section Council in conjunction with the Actuaries without Borders section of the IAA and the Azerbaijan Actuarial Association recently sponsored a three-day seminar focused on retirement benefits in Baku, Azerbaijan.

Description: Discusses the shrinkage of pension benefits in Britain and the mortality and interest rate risk in British pension plans.

Description: Starting in 2003, the Society of Actuaries International Experience Study Working Group has been conducting surveys of published embedded value financial assumptions. This article updates the survey with 2007 data.

Description: New Zealand is about to launch its first variable annuity with guaranteed lifetime withdrawal benefits. The product design is mindful of the lessons from the financial crisis in the United States, Europe and Japan.