Description: Presents a step-by-step methodology for calculating confidence intervals for IBNR estimates derived using the Averaqe PMPM method. It is a companion article to the January 2023 Health Watch article presenting the Average PMPM method for generating point estimates of IBNR with zero claims runout.

Description: This article describes Solvency II, an overhaul of the European regulatory regime, and discusses the implications for reinsurers.

Description: This article discusses international proposals for accounting reform that would establish a global common measurement approach for the large majority of life insurance and annuity products.

Description: Sustainable operations under changes in accounting principles and solvency standards

Description: A review of model inputs, suggested methods to getting comfortable with the data that your model is using, and data validation lessons

Description: This articles offers an approach for accounting for executive stock options.

Description: Why More U.S.A. Life Insurance Companies Are Considering Economic Value as an Additional Internal Accounting System by Armand de Palo from The Financial Reporter, December 2001, Issue No. 48.

Description: Provides an update, as of September 2022, on Financial Reporting Section sponsored research projects in process and those recently completed.

Description: This article provides an update, as of October 2023, on Financial Reporting Section research projects in process and those recently completed.

Description: Actuaries can leverage cluster modeling to reduce model runtime and cloud compute costs, which can be a real concern as companies transition from an on-premise grid to a scalable cloud solution. We consider practical considerations associated with clustering, through both US statutory and US GAAP lenses. Lastly, the results from a variable annuity liability clustering case study are presented.