Description: A pension actuary and a life actuary collaborate to express public pension liability and asset issues in terms and figures that an insurer would use

Description: Hot Topics in Setting Pension Return Assumptions is the third in a series, following Mathematics of Pension Return Assumption and Inflation, focusing on Effects, Forecasts, and Role in Pension Valuations. What time horizon is more appropriate for Capital Market Assumption (CMA) forecasts: mid-term or long-term time horizon, or a blend of both? How do we map the asset classes of a plan's own investment policy to the asset classes of investment forecasters' CMAs? If we use asset-smoothing for valuation assets, should we use market-driven expected returns or smoothed/average versions of them?

Description: Hear about modernized reporting capabilities and technical analysis, which is enabled through access to deep actuarial and financial planning data. The webcast will focus on a real post-Long Duration Targeted Improvements (LDTI) source of earnings analysis and on a high-level LDTI forecasting capability.

Description: Panelists at this session of the SOA 1998 Maui I Spring Meeting discuss opportunities to discuss and influence state legislative and regulatory activity from the standpoint of a small insurance company. Activities within the ACLI and HIAA as well as the role of the Small Company Section of the SOA newsletter are discussed.

Description: An overview of John Robinson's experience at the recently concluded annual meeting of the Caribbean Actuarial Association in Trinidad.

Description: 2021 ImpACT Conference - Session 1A: Implementing LDTI - What Have We Learned? 10.25.21 Recording

Description: A statement about the article peer-review process for the newsletter, and a disclaimer about interpreting any article content as tax, legal, or other advice.

Description: LDTI’s introduction has forced many insurers to examine their existing operations and technologies. They must determine how to optimize compliance efforts while balancing data, analytics and system modernization considerations to achieve maximum value. This article will examine the four key facets—the data, technology, processes, and people—essential to any successful LDTI exercise. It will also touch on the various approaches for tackling LDTI and how a modernization mindset can help insurers realize much greater transformation for the business.

Description: This article discusses the need for more coordination and consistency in assumption setting between the pricing actuary, illustration actuary, appointed actuary, and financial reporting actuary.

Description: Presentations and discussions at Symposium on Adjusted Earnings in 1971. Discusses: 1. The differences between insurance industry accounting and accounting for other types of businesses, and the need to adequately communicate the reasons for these differences to the accounting profession 2. Background on problem of reported earnings - diminishment of focus on the balance sheet 3. Uses and objectives of financial statements 4. Philosophy of matching costs and revenues in GAAP reporting 5. Responses to the AICPA draft of an audit guide for life insurance companies 6. Deferred tax considerations