Description: The financial reporting of insurance is necessarily a complicated process because of numerous and stringent regulatory requirements, the inherent difficulty in estimating both the probability and cost of long-term contingent events, product diversity, and new products, such as equity-linked annuities. This literature guide provides the user with a summary of representative sources of current general information for continuing education purposes.

Description: This literature guide provides a basic grounding in policyholder dividends and other nonguaranteed elements in individual life insurance and annuities in Canada and the U.S. Participating insurance is most often offered by mutuals in the U.S. and by both mutual and stock companies in Canada.

Description: Review of six opinions requried in The Statement of Actuarial Opinion for the Health Annual Statement. Issue No. 48

Description: Panelists address topics such as techniques for testing data quality, the actuary’s responsibility for verifying the reasonableness of data, and considerations in modifying data sources for specific situations. Included is a discussion of ASOP No. 23. From the Record of the Society of Actuaries, Volume 27, No. 1, Session 96

Description: In this session on the topic of health insurance valuation issues, the topics covered included Sarbanes-Oxley considerations, internal replacement Standards of Practice, self-funded plans, and long-term-care insurance developments. From a session at the Health/Pension Spring Meeting held in New Orleans, Louisiana June 15-17, 2005.

Description: The August/September 2015 edition of The Actuary magazine—the Society of Actuaries’ flagship publication.

Description: 1992 SOA Annual Meeting, Washington, D.C. This session on Long Term Care Insurance addressed the following topics: 1. Highlights of research that HIAA has completed on long-term care. 2. Regulatory developments of long-term care such as state legislation on nonforfeiture. 3. Congressional activity and tax policy. 4. Research on the affordability of various long-term-care products and nonforfeiture options.

Description: This session is about health insurance cash-flow testing through liability and asset modeling for individual disability income insurance and health valuations. From Record of Society of Actuaries Vol. 19, No. 1B.

Description: 2003 Valuation Actuary Symposium, San Diego, CA. This teaching session described current risk mitigation techniques and their impact upon valuation systems. Topics included: 1. Hedging mechanisms. 2. Policy updates. 3. Regulatory relief. 4. Anticipating evolution of GAAP measurement. 5. Product quarantine. 6. Realistic assumption changes, 7. Maximizing return and minimizing litigation.

Description: The April/May 2013 edition of The Actuary magazine—the Society of Actuaries’ flagship publication.