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  • Health NAIC Emerging Issues
    Health NAIC Emerging Issues This session from the ... 1994 Valuation Actuary Symposium covers long term care and health related issues for valuation, an update ...

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    • Authors: Application Administrator, J Alan Lauer, S Michael McLaughlin, Bartley L Munson
    • Date: Jan 1994
    • Competency: External Forces & Industry Knowledge
    • Topics: Actuarial Profession>Best practices; Health & Disability>Health insurance; Long-term Care>Long-term care insurance; Public Policy
  • GAAP Reserving Practices for A&H Business
    GAAP Reserving Practices for A&H Business This is a series of 4 articles designed to address fundamental ... Accounting Standards Board=FASB;Health reserves;Long-term care=LTC; 8259 10/1/1999 12:00:00 AM ...

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    • Authors: S Michael McLaughlin
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability
  • Unlocking the Value in Economic Capital
    Unlocking the Value in Economic Capital This article describes how insurers can expand ... profile (see Chart II on page 32). This switches on a direct current between EC and decision–making processes ...

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    • Authors: Sim Segal, S Michael McLaughlin
    • Date: Oct 2006
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Enterprise Risk Management
  • Professional Development: The SOA’s New Approach
    Sections have been and will continue to be the primary driver of professional develop- ment content. ... adding sessions on the financial crisis and health care reform at our larger meetings. We also want to ...

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    • Authors: S Michael McLaughlin
    • Date: Apr 2010
    • Competency: Professional Values
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Professional development
  • The Financial Reporter
    than to hold assets that are primarily for the direct or indirect benefit or use of the insurer or its ... an answer. The answer is Section members. If we care, we have to get involved. Learn about the issues ...

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    • Authors: Richard H Browne, Stanton L Cole, Larry M Gorski, Mike Lombardi, Thomas Nace, Kevin E Palmer, Shirley Hwei-Chung Shao, Barry L Shemin, S Michael McLaughlin
    • Date: Sep 2000
    • Publication Name: The Financial Reporter
  • The Appointed Actuary and Health Instance
    Note Committee was organized by the State Health Care Issues Committee of the American Academy of Actuaries ... the task force on Valuation Methods for Long-Term-Care Insurance. Michael McLaughlin is a partner of ...

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    • Authors: Michael S Abroe, Burton Jay, S Michael McLaughlin
    • Date: Jan 1993
    • Competency: External Forces & Industry Knowledge
    • Topics: Actuarial Profession>Best practices; Public Policy
  • Fair-Value Reporting - Is There a Fairer Way?
    equation is the balance sheet equation and our primary statutory equation. The second equation is the ... pricing method has also been referred to as the "direct" method because the liability cash flows are discounted ...

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    • Authors: Luke Girard, S Michael McLaughlin, James A Robinson, Deborah Whitmore
    • Date: Jun 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Worldwide Accounting Developments
    ABI is that you can use achieved profits as the primary method of reporting under U.K. GAAP. However, ... accounting standards, what they are, and why should you care. Time permitting at the end, we'll talk about related ...

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    • Authors: J Engels, Brett McWilliam, S Michael McLaughlin
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Practitioners' Forum II
    that are both important and urgent tend to take care of themselves. That's where we tend to focus our ... responsibility to try to find other avenues through your direct report or other formal ways to try to pass on concerns ...

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    • Authors: Gerald A Lockwood, Robert A Lyle, S Michael McLaughlin, Stephen N Patzman
    • Date: Sep 1997
    • Competency: External Forces & Industry Knowledge
    • Topics: Enterprise Risk Management
  • The Financial Reporter
    issues because of increased frequency of managed care organization insolvencies. Life & Health Actuarial ... and uncertainties across product lines, between primary and secondary benefits, and in reserving for multiple ...

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    • Authors: Anson Glacy, Larry M Gorski, Norman E Hill, James W Lamson, Donald Maves, Bruce Moore, Thomas Nace, David Sandberg, Shirley Hwei-Chung Shao, S Michael McLaughlin
    • Date: Jun 2000
    • Publication Name: The Financial Reporter