Description: This article explores promising changes to Canada’s retirement system that are necessary to ensure it’s available now and for the next generation.

Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.

Description: This article is about the most significant issues and trends that may impact long-term care LTC risks, care delivery and protection in the future.

Description: A physician discusses white matter lesions on the brain - their nature, causes, severity, importance, associated risks, and underwriting implications for long term care insurance.

Description: When a life insurance company changes its basis for computing tax reserves, a special 10-year spread rule found in section 807(f) of the Internal Revenue Code applies to the change. But, what happens if the statutory accounting for original issue discount (OID) or bond premium changes? A discussion follows.

Description: Basic discussion of premiums paid, investment in the contract, and basis as used in IRC provisions applicable to life insurance and annuity contracts.

Description: This article is a book review of Life Insurance Company Investment Activities, Huebner Foundation Lectures, edited by J. David Cummins, and published for the S.S. Huebner Foundation for Insurance Education by Richard D. Irwin, Inc. The author notes it has been 25 years since a similar work was published by the Huebner Foundation, and that the new book does a good job of capturing the many changes that have occurred in that time. The article summarizes the book’s discussion of various topics, including investment strategy, types of investments, the impact of inflation, and investment regulation.

Description: Discussion of the Veterans Insurance Act of 1974

Description: This article is about the growth of health actuaries and new opportunities in light of the Health Insurance Portability and Accountability Act of 1996 and the Balanced Budget Amendment of 1997.

Description: Provides an update in the April - Sept 2015 contest organized by the section