Description: This article discusses the complexities of such a simple statement as well as highlight certain differences between tax and book treatment of that capitalization.

Description: This article explores promising changes to Canada’s retirement system that are necessary to ensure it’s available now and for the next generation.

Description: The Chairperson of the Taxation Section shares the section council's plans and goals for 2017

Description: Discussion of the current business environment, the profile of the actuary who can meet these needs, directions corporations will take in the 21st century, economic and demographic trends that will affect the environment and markets over the next decade. The panelists discussed the need to be pro-active in shaping the environment.

Description: This session discussed about expected trends in medical care costs, changes in Medicare reimbursement practices and their short- and long-term effects, the emerging responsibility for providing long-term care, rise of managed health care, new and old participants, selection issues, multiple options, and small group market.

Description: This essay examines several key factors that have contributed to China’s success in the economic reform spanning the past three decades and the double-edged nature of these factors going forward.

Description: Discussion of FASB's June 2018 meeting on accounting for targeted improvements for long-duration insurance contracts and summary of the decisions to date

Description: This 1981 session focused on insurance regulation from a federal vs. state perspective. Topics included: 1. Current regulatory environment 2. Anticipated changes in the regulatory environment 3. Ways the future regulatory environment might be impacted.

Description: Panel discussion on how insurers can deal with the proliferation of laws, court decisions and regulations, and on the outlook for future developments in health insurance regulatory environment.