Description: The October/November 2013 edition of The Actuary magazine—the Society of Actuaries’ flagship publication.

Description: A commentary on whether or not the Illustrations Regulation has been successful.

Description: This articles offers an approach for accounting for executive stock options.

Description: This article provides background and key results of the Risk Premium Project of the Committee on Theory of Risk [DOTOR] of the Casualty Actuarial Society [CAS]. The project is intended to gather research on risk issues and encourage further development.

Description: This article argues that wealth managers should advocate dynamic spending in proportion to survival probabilities, adjusted up for exogenous pension income and down for longevity risk aversion. The authors criticize the rule of thumb of spending a fixed 'x' percent of assets for retirement planning purposes.

Description: This article Provides a description of an IRS Directive that provides a safe harbor tax reporting position for computing tax reserves for pre-2018 tax years for annuity contracts subject to AG43 and VM-21 and life insurance contracts subject to VM-20 Principal Based Reserves methods. The safe harbor is required to be implemented on the 2017 tax return, with certain spread amounts in some cases to future tax years starting in 2018.

Description: Under the Affordable Care Act (ACA), groups with 50 or less full time employee equivalents will eventually be subject to the ACA’s modified community rating rules. While some groups will see lower premiums than they would have without the ACA, others will see significant premium increases. Many of the latter type opted for transitional relief beginning in 2014 to avoid the ACA as long as possible. With the end of transitional relief approaching in 2018, what will these groups do? One option will be to self-insure using a product generically termed Level Funding.

Description: Feature article discussing what’s to transpire at the upcoming Canadian reinsurers industry meeting.

Description: Feature article focuses on the regulators who determine risk-based capital or RBC standards applicable to health plans.

Description: This article describes the common uses , reinsurance structures , advantages , and risk- based capital repercussions of utilizing a captive to accept health care risks .