Description: This article reviews the new standard of practice, ASOP 6, and its impact on the actuarial assumptions that actuaries use for valuations of retiree group medical and life benefits.

Description: Actuaries may soon be required to select assumptions that are individually reasonable when measuring pension obligations. This is the core meaning of a proposed amendment to the Actuarial Standard of Practice #4 in addition to the proposed ASOP on economic assumptions.

Description: ASOP No. 6 Exposure Draft Provisions Relating to Community- Rated HMO Contracts. Discusses determination of initial per capita health care rates, effect on valuation results, accounting standards, potential conflicts with FAS 106 and source of problems. Issue No. 42.

Description: Summary of the health section council’s research project to assess the accuracy of commonly used IBNR estimation methods over a wide range of scenarios.

Description: Article from The Actuary, March 1971 – volume 5 - Issue 3 talks about a hypothetical life insurance company's introduction of a new policy whereby the increased death benefits after the premium paying period are used to justify smaller cash values and reserves than would be required under a comparable policy which endowed for its cash value at the end of the premium paying period.

Description: An update on the Capital Market Assumptions used for asset allocation maybe useful to actuaries given the parallels with the assumptions an actuary uses to measure plan obligations.

Description: This is the second article devoted to unique international accounting issues. The authors share their experience implementing SOP 03-1 in a number of countries.

Description: Summary of the non-routine business transacted at meetings of the Executive Committee of the Society of Actuaries on Dec. 13, 1979 and the Board of Governors on Jan. 24, 1980

Description: Professional and regulatory considerations in long term care insurance pricing and product features, including items from ASOP No. 18. From Long Term Care Newsletter, September 1999, Issue No. 1.

Description: A review of Section 404 of the Sarbanes-Oxley Act, including a review of the need for life and health insurance actuaries to review and, in most cases, substantially strengthen their internal controls over financial reporting.