Description: Discussion of the Chinese supplemental pension plans, Enterprise Annuities EA.

Description: Recap of the U.S. GAAP seminar in Hong Kong including principles of GAAP, expenses, product classification, non-par products (life and health), par products, fund-based products, payout annuities, investment contracts, investment accounting, shadow accounts, internal replacements, purchase accounting, reinsurance accounting, SoP 03-1, SoP 05-1

Description: In this article, the author recaps his experience at The 2009 Berkshire Hathaway annual shareholders meeting.

Description: Update on activities of the International Actuarial Association IAA.

Description: Characteristics of Takaful insurance.

Description: A new occupational, or corporate, pension law the, Employee Retirement Security Act or “ERSA”, was passed by the Republic of Korea National Assembly on Dec. 29, 2004. It will allow for private sector defined benefit and defined contribution pension plans for the first time in the world’s 10th largest economy.

Description: Discusses what is known about HIV and the prospect of wider availability of life insurance coverage for infected people in Kenya.

Description: This article highlights a few major challenges currently facing the International Actuarial Association IAA with regards to education and examinations.

Description: This article is the second of a two-part series on international developments in the actuarial profession and professional organizations.

Description: This article attempts to dispel some of the myths around the perceived unique nature of Asian markets. This part focuses on the future opportunities for market growth, appropriate risk models and challenges from claims management.