Description: Authors demonstrate the use of the claim reserve run-out test for the long-term A&H products. They present the method of this test and show a numerical illustration to depict interpretations of testing results.

Description: The Actuary Vol. 22, No. 3. In this article Deborah Poppel interviews Paul Barnhart regarding the controversies surrounding the proposed heath insurance reserve standards.

Description: A discussion of outrageous, criminal and soft fraud in health insurance.

Description: A research report that first defines ERM and provides the results of an applicable literature search with hyperlinks and then describes the current state of Enterprise Risk Management practices for health organizations. Areas covered: 1. Operational Risks. 2. Balance sheet risks. 3. Pricing discipline. 4. Asset risks. 5. Learnings. 6. Emerging risks.

Description: In 2018, the Financial Accounting Standards Board (FASB) adopted significant revisions to the U.S. GAAP insurance accounting literature, via Accounting Standards Update (ASU) 2018-12. The title of ASU 2018-12 is “Targeted Improvements to the Accounting for Long-Duration Contracts,” and as a result, a common acronym for ASU 2018-12 is LDTI (long-duration targeted improvements).

Description: Discussion of recent developments in the taxation of noncoordinated benefits such as fixed indemnity, hospital indemnity, and specified disease insurance policies. Developments include a recent Chief Counsel Advice Memorandum and proposed triagency rulemaking that would impact non coordinated benefits.

Description: Presented at April 1986 Spring Meeting. This session discussion is about participation in alternative delivery systems, direct contracting with medical providers, participation in coalitions, employer demands for data, employer selection criteria for health carriers.

Description: Panelists at this session of the SOA 1989 Chicago Spring Meeting discuss Health Maintenance Organizaions [HMOs] including their hisotry, the marketplace, physician structures and relationships with HMOs, cost control issues and the future of HMOs.

Description: This session from the 1995 SOA Boston Meeting presents the results of risk adjuster research in health care assessment and discusses the potential use of risk adjusters in health care reform efforts. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: This 1991 panel discussion about individual health rate filings asks the following seven questions and answers each pro and con: 1. Should individual accident and health be guaranteed renewable? 2. Should there be rate increase caps? 3. Should duration rating be permitted? 4. Should optional pre-filing be permitted? 5. Should loss ratios be increased? 6. Should the pending small-group regulation laws apply to the individual policy area? 7. Should the loss ratio be the only determinant in the approval of a rate change? From the Record of the Society of Actuaries Vol. 17, No. 4B.