Description: Comments on how US insurers have compensated for low interest rates by investing in a range of less liquid and lower quality assets.

Description: Presented at June 1996 Spring Meeting. This discusses the effect on pension plans of mergers and divestitures and looks at the importance of due diligence as part of the process. The discussion also presents the reality of actuaries on trial for negligence.

Description: This presentation, session number 91F, took place at the 1999 Spring Meeting of the Society of Actuaries, held May 24-25 in Atlanta. The panelists discuss questions raised by the intent of several U.S. and Canadian insurers to reorganize, within permitted regulations, to access capital and further their companies’ growth. The discussion looks at considerations for domestic and multinational insurers based in other countries, including regulatory matters. Discussion from participants is included. From the Record of the Society of Actuaries, Vol. 25, No. 1.

Description: Up until recent past, the artificial intelligence portion of data science was looked upon cautiously due to its history of booms and flops . In the latest stream of events, major improvements have taken place in this field and now deep learning, the new leading front for Artificial Intelligence, presents a promising prospect for overcoming problems of big data.

Description: Performance measurement is not the primary purpose of either GAAP or statutory accounting. This article discusses alternative methods of reporting used by life insurance companies to better measure financial performance.

Description: Discussion of what is included within the scope of Enterprise Risk Management and why it is of significance to the jobs of financial reporting actuaries

Description: A discussion of life insurance securitizations and how they can be structured to provide surplus relief associated with onerous reserve requirements.

Description: Investment Fallacies: The Fallacy of the Fed Model

Description: Invest Fallacies: Active management overall performs different than passive management

Description: When a life insurance company changes its basis for computing tax reserves, a special 10-year spread rule found in section 807(f) of the Internal Revenue Code applies to the change. But, what happens if the statutory accounting for original issue discount (OID) or bond premium changes? A discussion follows.