Description: Revisions to the Actuarial Opinion and Memorandum Regulation by Keith A. Dall from The Financial Reporter, December 2002, Issue No. 51.

Description: Embedded Risk in Settlement Options on Older Life and Annuity Contracts

Description: This article discusses the current status, including differing views, on the treatment of risk transfer in reinsurance agreements under the principle-based reserves PBR approach.

Description: The article summarizes recent regulatory discussions of interest to small insurance companies, primarily related to issues discussed at the NAIC.

Description: 2003 Valuation Actuary Symposium, San Diego, CA. This panel of appointed actuaries shared their perspectives and practical experiences in fulfilling the duties and responsibilities of the appointed actuary with the goal of providing a better understanding of the duties and responsibilities of the appointed actuary, supporting actuaries and staff.

Description: This article provides an overview of the financial results of managed care plans over time using a collection of the NAIC financial statements.

Description: Preparing an effective actuarial memorandum in support of the health actuarial opinion.

Description: This is a final report for a research project to create reference material that addresses the methods and techniques for quantifying margins for uncertainty in actuarial assumptions under a Principle-based statutory accounting framework.

Description: Update on research projects sponsored by the Financial Reporting Section.

Description: This paper discusses gain and loss analysis for group insurance under the following headings: Nomenclature and General Principles, Sources of Gain and Loss under Theoretical Conditions, Gains and Losses Arising in Practice, Comparison with Annual Statement Results and Effects of Changes in the Company's Dividend Formula. Discussions of this paper are included.