Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.

Description: Feature article describing a simple and ready solution that allows a hedging program to operate effectively without risk of mismatch due to mortality fluctuations.

Description: This article will focus on introducing where IFRS17 differs from US GAAP conceptually, and key aspects of this paradigm shift from actuaries’ perspective.

Description: This paper uses a mortality surge model to estimate the total financial impact on the U.S. insurance industry of a flu pandemic. It does not attempt to determine the probability of such a pandemic.

Description: An interview with a health insurance expatriate actuary working in Brazil, discussing his experiences and the health insurance market in Brazil

Description: Discussion of the implications for US Insurers of the vote for Britain to exit the European Union (Brexit).

Description: Following the referendum in the UK on June 23 the UK is likely to leave the EU in the near future. While the terms of this separation will not be known for many months, this article aims to explore the possible implications that US insurers may face.

Description: Recent and upcoming changes to U.S. statutory reserving rules are expected to impact term insurance prices. This article is an analysis on what that impact might be.

Description: This article explores a study by the Actuarial Profile Research Project about personality differences between U.S. and Canadian actuaries.

Description: This month’s global emerging risk is the fall in value of the U.S. dollar. The SOA’s 2010 Emerging Risks Survey found that 49 percent of corporate risk managers identify the fall in value of the U.S. dollar as the top emerging risk. This is a growing concern because of the brewing economic storms that could collide to have a big impact on the value of the U.S. dollar. From the Bubble Risk Bulletin – March 2011.