Description: In this paper, mortality trends of males and females are examined from the beginnings of the human species until the present. Future projections are also made, and the implications of the widening gap in survival rates of women vs. men is discussed.

Description: This paper describes an actuarial methodology [adjusted average per capita cost - AAPCC] developed to meet the requirements of the risk contract that the medicare program makes available to certain health maintenance organizations. From Transactions of Society of Actuaries 1981, Vol. 33.

Description: After outlining some of the issues involved in the taxation of life insurance companies, this paper describes the tax consequences of various strategic courses of action by life insurance companies. From Transactions of Society of Actuaries 1981, Vol. 33.

Description: In this paper, the author presents the statutory and regulatory rationale for the Internal Revenue Service, ‘IRS,” position on integration. The author discusses the integration requirements under IRC Section 401a which must be met for a private pension plan to receive favorable tax treatment, including the prohibited discrimination requirement. From the 1982 Transactions Vol. 34.

Description: The purpose of this paper is to provide a unified theory for the evaluation of underwriting requirements where this evaluation is based on the measurement of the levels of mortality costs associated with such requirements. A discussion of this paper is included.

Description: The paper traces the history of government-sponsored hospital and medical care schemes from their beginnings in the Prairie Provinces prior to World War I to the present day. Particular attention is paid to the Health Charter for Canadians. From Transactions of Society of Actuaries 1982, Vol. 34.

Description: This paper deals with the policy reserves for future benefits that arise under retrospectively experience-rated group insurance policies. The reserves discussed are true policy-year reserves and should not be confused with the statutory rating refund liability, which represents the amount of the current policy year's dividend or experience rating refund earned between the last policy anniversary and December 31.From Transactions of Society of Actuaries 1983, Vol. 35.

Description: This report, by the Committee on Nonforfeiture and Valuation Mortality Problems, resulted from a request by the NAIC to develop non sex distinct mortality rates in light of a recent court decision prohibiting sex distinct mortality in determining benefits derived from defined contribution pension plans. Also included is the ‘February 7, 1984, Report of the Society of Actuaries Committee on Nonforfeiture and Valuation Mortality Problems - Individual Life Insurance and Annuities Blended Selection Factors for Blended 1980 CSO Tables,’ which describes the subsequent determination of select factors, and discussion of two letters the Committee received. From the 1985 Transactions Vol. 37.

Description: The purposes of this paper were to help determine the level of adequacy of the 1964 Commissioners Disability Table as a basis for reserving disabled lives, and to provide individual insurers with information that might aid them in their deliberations concerning reserve adequacy and reserve table modifications. From Transactions of Society of Actuaries 1980, Vol. 32.

Description: This paper investigates a technique for developing investment assumptions for pricing that are consistent with the investment practices of the company for use in the pricing of single premium immediate annuities. From Transactions of Society of Actuaries 1979, Vol. 31.