Description: A summary of a preliminary report from the Committee on Valuation and Related Problems, on guidelines for quantifying balance sheet items in an insurance enterprise.

Description: This is a perspective of the upcoming year from the view of the Chair of the Council of the TaxationSection. Following the challenges from the past year and since the arrival of the pandemic, I discussed how we will adapt to this new virtual or hybrid world and how the Taxation Section will continue to offer material to its members.

Description: The December 2013/January 2014 edition of The Actuary magazine—the Society of Actuaries’ flagship publication.

Description: Shapiro 1990 documented some of the criteria used by actuaries when selecting the assumptions for actuarial valuations. He noted, however, that many of these criteria are often were in conflict with one another. This paper uses expected utility theory to model this process of choosing actuarial assumption when faced with potentially conflicting criteria. The three criteria considered are prudence, best estimate and conservativeness.

Description: An article discusses using response keypads for greater audience participation at presentations. This participatory tool allows speakers to assess how knowledgeable their audience is in a topic.

Description: Informal commentary on the importance to the actuarial community of embracing enterprise risk management and ORSA. Part of the essay collection "Risk Metrics for Decision Making and ORSA"

Description: A discussion of the efforts to implement straight through processing and standardization of the HIPAA form for long term care claims data.

Description: Feature article highlighting readers’ responses to a previously published hypothetical workplace dilemma where unlocking assumptions resulted in an unexpected DAC writedown.