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  • Chairperson’s Corner
    Chairperson’s Corner Pandemic impact on continuing education. Financial Reporting Section and Community ... LDTI and updating the IFRI textbook for last year’s amendments. They are coming. I know you will all want ...

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    • Authors: Douglas Van Dam
    • Date: Sep 2021
    • Competency: Communication; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Needs Versus Wants: What do Collective Defined Contribution Plans Address?
    benefits to vary based on the investment and mortality experience of the covered participants. Other ... vary based upon investment experience but not mortality experience. An amendment to ERISA[2] permitting ...

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    • Authors: Esther W Peterson , Mark Shemtob, Lee Gold
    • Date: Apr 2024
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Retirement Section News
    • Topics: Pensions & Retirement>Hybrid plans; Pensions & Retirement>Plan design; Public Policy
  • Financial Reporting Research Update
    of product design differences. “Cause of Death Mortality by Socioeconomic Category in the United States ... year. “Mortality Improvement Trend Analysis.” This research examines the key drivers of mortality improvement ...

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    • Authors: Ronora Stryker, Eric Chen
    • Date: Nov 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Changes at the Social Security Administration
    Discusses the recent firing of the Social Security Commissioner and the president's legal authority to do so. ... the Social Security Commissioner and the president's legal authority to do so.

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    • Authors: Bruce Schobel
    • Date: Nov 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: In The Public Interest
    • Topics: Public Policy; Public Policy
  • Reforming Social Security: Lessons from Sweden
    Social Security Trust Fund that serves as the program’s reserve, projected tax revenues would provide approximately ... replace smaller percentages of the average worker’s income than the United States, while 26 replace more ...

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    • Authors: Paul Donahue
    • Date: Apr 2024
    • Competency: Strategic Insight and Integration
    • Publication Name: Retirement Section News
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Public sector plans; Social Insurance>Social Security
  • The Future of Sustainability Reporting Standards
    The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step ...

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    • Authors: Kyle Lawless
    • Date: Dec 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Risk Management
    • Topics: Financial Reporting & Accounting
  • Don’t Miss the Living to 100 Research Symposium
    Symposia, urging readers to attend 2023 symposium Mortality modeling, Retirement risk, Life expectancy By ... included the biology of aging; estimating mortality and mortality improvement at advanced ages; predictors ...

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    • Date: Mar 2022
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Expanding Horizons
    • Topics: Pensions & Retirement; Pensions & Retirement>Retirement risks; Social Insurance; Social Insurance>Medicare; Social Insurance>Social Security
  • Optimizing QDIAs for Retirement
    should determine the asset allocation of an employer's QDIA, especially Target Date Funds, and suggests that ... 20px 20px; } table, td { border: 1px solid #bbb; padding: 15px; text-align: left; } table { width: 100%; ...

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    • Authors: Paul Donahue
    • Date: Jun 2022
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: Retirement Section News
    • Topics: Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Plan design; Pensions & Retirement>Post retirement risks
  • SOA Accelerated Underwriting Practices Survey
    actuaries and others is what kind of mortality slippage, i.e., mortality in excess of fully underwritten experience ... five ways: Direct company comparison of expected mortality for AU eligible policies that had the underwriting ...

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    • Authors: Allen Klein
    • Date: May 2024
    • Competency: External Forces & Industry Knowledge; Professional Values; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Product Matters!
    • Topics: Experience Studies & Data>Mortality; Experience Studies & Data>Policyholder or participant behavior - Experience ; Life Insurance>Policyholder behavior - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Accelerated underwriting
  • Restoring the Indifference Ideal: If It’s Not Adjusting for “Risk,” It’s Not “Risk Adjustment”
    Restoring the Indifference Ideal: If It’s Not Adjusting for “Risk,” It’s Not “Risk Adjustment” ACA risk adjustment ... Family Foundation (KFF) states it this way, “The ACA’s risk adjustment program is intended to reinforce market ...

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    • Authors: Greg Fann
    • Date: Jun 2022
    • Competency: Strategic Insight and Integration
    • Publication Name: Health Watch
    • Topics: Experience Studies & Data; Health & Disability>Health care
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