Description: A discussion of third-party summons, particularly those issued in promoter examinations. Satisfaction of the IRS's request for information outside of court in the most cost-effective manner is usually the best course.

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: Messrs. Robert McCrory's and John Bartel's response to the article Reinventing Pension Actuarial Science by Lawrence Bader and Jeremy Gold. From The Pension Forum, January 2003, Volume 15, Issue No. 1.

Description: Robert North critiques the article Reinventing Pension Actuarial Science by Lawrence Bader and Jeremy Gold. From The Pension Forum, January 2003, Volume 15, Issue No. 1.

Description: The Employee Retiree Income Security Act, or ERISA, establishes an important statutory role for pension actuaries in the United States. As part of its statutory goal to protect the retirement security of America’s workers, ERISA requires tax-qualified defined benefit plans to obtain an actuarial valuation of plan reserves each year. When valuing the plan’s reserves, the actuary is required by ERISA to act on behalf of plan participants. Thus, the plan actuary fulfills an important role in maintaining the plan’s ability to meet its on-going obligations to the plan participants and their beneficiaries. From Pension Section News, April 2006, Issue No. 61.

Description: The article discusses the proposed revisions to the AOMR Actuarial Opinion and Memorandum and how it will affect insurance companies.

Description: 1992 SOA Annual Meeting, Washington, D.C. This session on Long Term Care Insurance addressed the following topics: 1. Highlights of research that HIAA has completed on long-term care. 2. Regulatory developments of long-term care such as state legislation on nonforfeiture. 3. Congressional activity and tax policy. 4. Research on the affordability of various long-term-care products and nonforfeiture options.

Description: This session is about health insurance cash-flow testing through liability and asset modeling for individual disability income insurance and health valuations. From Record of Society of Actuaries Vol. 19, No. 1B.

Description: This session from the 1995 SOA Boston Meeting focuses on Standards of Practice SOP topics that are breaking at the time of the meeting including ASP 4 - pension standards, health standards, and the sales illustration standard. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: Article from The Actuary, March 1983, volume no. 17, issue no. 3, that is article no. 7 in a series discussing an actuarial notation based on a symbolic logic.