Description: The Actuary Vol. 22, No. 2. This article discusses how the the choice of basis for measuring Interest Rate Spread impacts pricing and accounting for interest sensitive products.

Description: This article is a general discussion about earnings rates and toll charges and how to compute them.

Description: This article is a general discussion about prior correction procedures for failed life insurance contracts and the new IRS procedure for remediation.

Description: This is the third and final installment of an article about using microeconomics and the concepts of embedded value to better manage and understand the profitability of direct marketing programs. The article illustrates how traditional asset share calculations are not appropriate in this case.

Description: Update on Federal Tax Issues Under the 2001 CSO Mortality Tables

Description: Jumping Through the Hoops of XXX to Minimize Reserves on UL Secondary Guarantees by Jason A. Jump from Product Development News, August 2000, Issue No. 50.

Description: This article provides a summary of selected sessions of the October 2010 NAIC meeting.

Description: The article summarizes two of the highest rated sessions sponsored by the Reinsurance Section during the 2013 SOA Annual Meeting in San Diego.

Description: This article discusses the changes occurring in the illustrations systems market.

Description: One of the most fundamental concepts in actuarial practice is the time value of money. For any work in which future cash flows are allowed for, such as reserving or pricing, it is natural to discount to present values so that an appropriate amount of money can be set aside today, allowing for future investment returns. This article discusses yield curve extrapolation methods along with the benefits and drawbacks of these methods.