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: New Zealand is about to launch its first variable annuity with guaranteed lifetime withdrawal benefits. The product design is mindful of the lessons from the financial crisis in the United States, Europe and Japan.

Description: Identifies current trends and considerations when setting the mortality improvement assumption for individual life insurance in the US.

Description: We analyze how volatility management techniques in VAs affected policyholders and insurance companies

Description: Hear from the chairperson on themes in the March 2017 issue of Health Watch, published by the Health Section.

Description: This article contains excerpts from the first three articles that were released through the strategic initiative - Commercial Health Care: What’s Next?

Description: A discussion of the recent announcement from FASB that certain reinsurance agreements, such as modified coinsurance arrangements, contain an embedded derivative that must be accounted for in accordance with FASB 133

Description: Panelists discuss the process and challenges presented by mergers or acquisitions. From the Record of the Society of Actuaries, Vol. 24, No. 2.

Description: Written from a regulatory perspective, the article covers the purpose of regulation and some regulatory expectations. The topics include the appointed actuary's involvement in corporate governance, reasonability of results when compared to prior results, data quality, familiarity with the company's annual statement and applicable statutes, and areas where appointed actuaries can add value though services provided to smaller life insurance companies.

Description: Article Nathaniel Ingersoll Bowditch by Bartlett in The Actuary, June 1979, Volume 13, Number 6