Description: This discussion at a SOA 1967 Regional Meeting covers individual life and health insurance topics including individual health loss of time coverages, life underwriting, reinsurance, individual annuity retirement plans in Canada, market testing new products.

Description: This discussion at the 1968 Annual Meeting covers various aspects of life insurance accounting including the Mandatory Securities Valuation Reserve, accounting adjustments when registering with the SEC, GAAP for non-admitted assets, reserve conservatism, and tax liabilities.

Description: Risk adjustment is needed under IFRS 17 to reflect the compensation that a company requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk. Companies are also required to disclose the method and confidence level used for the calculation of the RA. However, IFRS 17 doesn’t specify a method and a confidence level, nor does it provide a list of specific risks that are considered to be non-financial risk. Companies need to define them based on their own preferences or existing practices. This article will introduce available approaches and discuss the confidence level approach with potential consideration stemming from industry preferences and illustrative examples.

Description: The article provides an update on the 2019 ERM Symposium with regard to date, location and content (General Sessions and Concurrent Sessions).

Description: This article is an update, as of September 2019, on projects in process and those recently completed.

Description: Provides an overview of developments in the healthcare market including provider billing practices. Provides an overview of the Government Finance Officer’s Association (GFOA) in New York on Dec. 6, 2018

Description: This article includes a description of robotic process automation as it relates to actuarial departments. Robotic process automation is becoming more prevalent in actuarial departments as different regulatory changes cause the processes to be more complex. As robotic process automation takes over more jobs, actuaries will have to enhance and evolve their skillsets to better complement the new tools. This article provides an introduction for actuaries to inform them what they should expect, and how they can adapt to these changes.

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

Description: This article describes the activities and results of an SOA Task Force on Expansion of Mortality and Morbidity Statistics which was formed to review the mortality and morbidity research undertaken and the statistics published outside the recognized actuarial organizations.

Description: FASB's Statement of Financial Accounting Standards No. 97 contains wide-sweeping changes to the preparation of GAAP financials for insurance companies. The focus of this article will be on the ramifications of the interest rate FASB has decided to use to amortize deferred acquisition costs.