Description: This article provides a summary of the revised ASOP 11 ("Treatment of Reinsurance or Similar Risk Transfer Programs Involving Life Insurance, Annuities, or Health Benefit Plans in Financial Reports") which was effective December 1, 2022.

Description: 1999 SOA Regional Meeting, Atlanta. In this session on financial performance measurement in life insurance companies, the panelists discussed: 1. Value-added financial analysis. 2. Performance management using transfer pricing. 3. Investment benchmarking.

Description: Throughout this session, the presenters will focus on tax rules pertaining to life and annuities, highlighting the recent changes to interest rates under Internal Revenue Code Section 7702 which determines whether a contract qualifies as a life insurance contract. In addition, recent annuity changes will be discussed such as required minimum distributions. Background and examples will be provided on the cash value accumulation test, the guideline premium requirements and the cash value corridor rules under 7702.

Description: This article from The Actuary Magazine discusses the paper issued by the Emerging Issues Advisory Group on fair value liabilities. A change in the method used for financial reporting is on the way. The questions, what are the changes and what they mean to you are answered here.

Description: View the Spring 2014 ERM-Enterprise Risk Management Exam syllabus.

Description: Small Talk, the newsletter of the Smaller Insurance Company Section

Description: Letter to the IASB dated 17 June 2016 from Manulife, MetLife, New York Life Insurance Company, and Prudential Financial.

Description: This session is about the current insurance topics such as: Experience rating problems, Long term disability problems, Health Maintenance Organizations Reinsurance.

Description: CLASS Act and ACA

Description: Fifty-three percent of Americans responding to a survey conducted by the Society of Actuaries (SOA) Research Institute reported that extreme weather events – including hurricanes, tornadoes, heatwaves, wildfires and flooding – have adversely affected their health.