Description: This article Provides a description of an IRS Directive that provides a safe harbor tax reporting position for computing tax reserves for pre-2018 tax years for annuity contracts subject to AG43 and VM-21 and life insurance contracts subject to VM-20 Principal Based Reserves methods. The safe harbor is required to be implemented on the 2017 tax return, with certain spread amounts in some cases to future tax years starting in 2018.

Description: This paper is a proof of a conjecture that appeared in a letter to the Editor of The Actuary. From the Actuarial Research Clearing House 1991 Vol.

Description: This paper proves the formula representing the present value of an annuity of 1 per year payable m times per year as l - v divided by the interest factor that corresponds to the timing of the payments is seen to hold regardless of the relationship between the payment frequency and the compounding frequency. From the Actuarial Research Clearing House, 1994, Vol. 2.

Description: Outlines a collective structure that can be used to convert a lump sum payout into a lifetime income stream, with a 2% COLA that is contingent on funded status and with a smoothed pricing for the annuity conversion factor.

Description: A review of the Johns Hopkins Data Science Specialization courses with special emphasis on how they may be useful to actuaries.

Description: An autobiographical journey from actuarial student to data scientist.

Description: A commentary on whether or not the Illustrations Regulation has been successful.

Description: Highlights of the 1999 Manulife/SOA annual large amount/older age mortality study

Description: This article is about papers submitted in response to a Retirement 20/20 call for submission of papers about Tier II retirement systems, i.e. those that are employer-provided retirement benefits that fit between social insurance and private savings.

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