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: Panelists at this session of the SOA 1998 Maui II Spring Meeting discuss prescription drug issues including the drivers or cost, employer response to increasing costs, and how this issue is addressed in mergers and acquisitions of pharmaceutical companies.

Description: This article outlines and summarizes research from Swiss Re about the prevalence of the Health Protection Gap throughout Asia, with a particular focus on China. Authors Robert Burr and David Zhang share key statistics on the scope of the gap, which is more than 800Bn USD in China alone, and discuss the role that technology and private-public partnership can play in reducing this gap over time. Readers will come away with an understanding of the scale of the problem within the Asia region as well as new ideas on how to solve similar problems within their own region.

Description: The panel at this session of the SOA 1986 Chicago Annual Meeting discusses pros, cons and issues for both indemnity Medicare Supplement policies and the recent Health Maintenance Organization Medicare Risk Contracts.

Description: This session from the 1983 SOA Hollywood, Florida Meeting discusses group health insurance including the development of underwriting and cost strategies, companies getting out of the group business, limiting the risks such as inflation and high interest rates, marketing strategies and the use of group reinsurance. From Record of Society of Actuaries Vol. 9, No. 4.

Description: Panelists at this session of the SOA 2000 Las Vegas Spring Meeting discuss the various models for providing dental insurance and the pricing implications of each.

Description: During the past few years, performance, cost, and risk trends for Medigap products have undergone substantial changes. Some of these trends could ease cost pressures on Medigap insurers, while others might increase them. Part 1 of this Issue Brief article discusses current changing trends and considerations around about how they are impacting Medigap.

Description: This article analyzed the characteristics of the uninsured. Income had the highest correlation. From: The Actuary, April 2000 – volume 34 - Issue 4.

Description: Panelists at this session of the SOA 2000 Las Vegas Spring Meeting discuss health products for the worksite/payroll deduction market from both marketing and actuarial perspectives.

Description: This paper explores how change in societal forces can affect the systems for providing security including private pensions, social security, life insurance and health insurance. The societal forces examined are changes in family, role of women, inflation and the age composition of population. From Transactions of Society of Actuaries 1978, Vol. 30.