Description: This article discusses the potential characteristics of health care reform and the associated impact on small insurance companies.

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: 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: This article provides a brief summary of the health insurance bill introduced in the New York legislature on February 22, 1967 which proposes mandatory heath insurance.

Description: Discusses hazardous wastes and attempts to increase awareness of the enormous impact on the health insurance industry.

Description: A humorous look at the spring 2013 activities that a health care actuary working on individual or small group health care reform would be involved in.

Description: New research shows that we often make sub-optimal choices, when selecting a health insurance plan, that lead to unnecessary out-of-pocket expenditu