Description: This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar situation to private sector employers in the early 1990's in that GASB 45 requires them to measure liabilities including post-retirement medical liabilities using accrual accounting.

Description: This article is an interview with Laura Bennett, FSA, CEO of Embrace Pet Insurance. Her company provides one–of–a–kind pet insurance. The Actuary recently asked Bennett some questions about her unusual use of actuarial training.

Description: The goal of the session was to provide actuaries with an overview of the experiences of being an independent actuary and several details to be considered when setting up your own business.

Description: The Society's vision is for actuaries to be recognized as the leading professionals in the modeling and management of financial risk and contingent events. To that end, this column will regularly update members on the latest initiatives underway aimed at helping us realize this vision.

Description: This article is to update members on the latest initiatives underway aimed at helping realize the vision through the SOA strategic plan.

Description: SOA 2007 Election

Description: Table of contents

Description: Candidate information page for Peter Hayes

Description: Based on work performed by Bob Howard, a former member of RPEC, the SOA developed a spreadsheet-based program that allows users to create a customized mortality improvement scale using the RPEC_2014 model. The RPEC_O2_v2018 model found here utilizes the same projection methodology underpinning the RPEC_2014 model except that the historical rates have been developed using “order-2” Whittaker-Henderson graduation rather than “order-3”.

Description: This page presents acknowledgment letter information.