Description: This article summarizes the treatment of changes in the basis for determining life insurance tax reserves under prior law and describes the changes enacted by the Tax Cuts and Jobs Act. It further explains the procedures for changing the basis of computing reserves under the new rules as outlined in Revenue Procedure 2019-10, the IRS’s December 2018 guidance on the subject, and discusses the uncertainties that remain.

Description: Notes on the IAA meeting that took place in D.C. in May

Description: This article from SOA president David Holland, speaks to the need of the actuarial profession to consistently evolve with the needs of the 21st century.

Description: President Gary Corbett cites the major issues he sees facing the SOA: education and examinations, research, actuarial principles, strengthening the profession, the future of the actuary/the actuary of the future, and employee benefits.

Description: Join for an interactive discussion with other actuaries around the application of concepts covered in the book, including core competencies needed, critical mistakes to avoid, and practical strategies to improve your communication.

Description: This article is about how times are changing and we must adapt and keep up as individuals, professionals, and companies

Description: Writing articles is not as hard as most people think, but it does take some thought and planning. This article gives practical tips about how to put "pen to paper" and write an effective article.

Description: This article describes opportunities and challenges presented to Corporate Actuaries caused by swings in investment gains and losses, the cyclical nature of health insurance results, and increased investments in affiliates which divert use of surplus increase from organic growth to acquisitions. margins were much higher