Description: The second of two parts of a roundtable discussion, by conference call, on the state of life reinsurance today in North America. This part focused more on emerging types of capital approaches to life reinsurance.

Description: Part 2 of a six-part series on the evolution of risk management continues with this article on dynamic financial analysis.

Description: This article examines employee stock option ESO cost accounting, the characteristics of ESO schemes, the requirements and recommendation of FAS 123R and SAB 107. It also explains why the lattice model is probably the best approach to measuring the cost of stock option grants.

Description: This article is written in response to the article that appeared in the February/March issue of The Actuary entitled Better Standards for Setting Standards written by Dave Kass. It discusses the process itself, the time it takes to develop or change standards and how quickly new ideas should be incorporated in the standards.

Description: Discusses what triggered the Morris review, what it found, and what it might mean to the actuarial profession in the UK.

Description: The Brazilian market is presently the largest life market in Latin America, so the recent news regarding the abolishment of the reinsurance monopoly there will certainly place Brazil on the radar screens of all major life reinsurers. The article describes the impact on the Brazilian lfe insurance market and the international reinsurance market.

Description: This article reviews the results of the first SOA study of large medical claims, defined as claims greater than $25,000.

Description: Article discussing the use of enterprise risk management in the health care industry.

Description: This article is about the 2008 Living to 100 Symposium which highlighted changes in longevity, biological perspectives, mortality trends and more .

Description: September’s Actuary contained an excellent summary by Drew Davidoff of renewal rating for small group medical business. Among the techniques he describes are age, sex, and area rating, experience rating using credibility, experience rating using tiers, examination of the diagnoses in the claim file, and initial and reentry medical underwriting.