Description: Feature article discussing U.S. and international regulatory developments of interest to actuaries in the financial reporting field.

Description: Results of an SOA survey regarding the expectation for 2015 accruals for 3Rs and cost sharing reduction payments.

Description: This article summarizes key aspects of the Economic Balance Sheet (EBS) framework with respect to valuation of long-term liabilities. It highlights key implications of the EBS framework for life insurers and actuaries.

Description: Un-MECing a MEC by Arthur C. Schneider & Cherri R. Divin from The Financial Reporter, October 1999, Issue No. 40.

Description: Discussion of the investigation of the Faculty and Institute of Actuaries in the United Kingdom relating to the events surrounding the closure to new business on December 8, 2000 of the UK’s Equitable Life Assurance Society.

Description: Federal Tax Issues Under the 2001 CSO Mortality Tables

Description: This article discusses a number of product variations seen in the market with respect to Universal Life products with secondary death benefit guarantees, factors leading to those designs and considerations regarding the adequacy of reserves that emerge under AXXX formulas. This article also identifies a series of factors that authors believe will make it difficult to quickly and equitably resolve these issues through formula-based changes.

Description: A discussion of the need to connect the interrelated requirements of reserve requirements, capital requirements, risk management, IASB requirements and so forth.

Description: Overview of Solvency II regulations in the EU and potential impacts on U.S.-domiciled companies.

Description: Discussion of an annual seminar offered by the American Academy of Actuaries to enable actuaries to meet the minimum standards for signing actuarial opinions, such as those required for the Statutory Annual Statement, relating to their being tested on applicable economic, regulatory and legal environments.