Description: This paper discusses approaches for reporting pre-need plans in the Phillipines under the generally accepted accounting principles of the United States “U.S. GAAP. In particular, a focus is on contracts accounted for under SFAS 97 investment-oriented contracts.

Description: This paper considers the ERM problem as an adaptation and stability problem of complex system development. The basic approach of W. Ross Ashby and its development by S. Beer are applied. The author advances the cybernetic functional feedback model as applied to the integrated ERM structural mechanism. Such formulation of the ERM problems seems promising to correctly detail and structurally integrate the various issues, including operational and financial systems linkage, key adaptation parameter of time and its different periods, optimal activity and others.

Description: Article discusses VM-31 requirements and actuarial report overview.

Description: The author describes a course he and his colleague designed and taught at Columbia University called "A Global Perspective of the Health Insurance Market."

Description: Insight into activities of Actuaries Without Borders (AWB), a section of the International Actuarial Association, and SOA involvement in the section. AWB’s mandate is to provide volunteers for projects in countries where the actuarial profession is at an early level of development.

Description: This is a discussion about how actuaries have become more and more involved in work outside what may be considered traditional actuarial functions. From Transactions of Society of Actuaries 1969, Vol. 21 Pt. 2, No. 59.

Description: A review of the book 'Indexation of Pensions and Other Benefits' by Robert J. Myers, which deals with the indexing of Social Security and government employee pension plans in the U.S., Canada, and other countries, as well as private pension plans, for which the author advocates the voluntary adoption of automatic indexing.