Description: The October/November 2015 edition of The Actuary magazine—the Society of Actuaries’ flagship publication.

Description: Update on Federal Tax Issues Under the 2001 CSO Mortality Tables

Description: This article provides a summary of selected sessions of the October 2010 NAIC meeting.

Description: T3: TAXING TIMES TIDBITS

Description: The article provides an overview of the federal tax treatment of long-term care insurance contracts, including a brief history of the tax treatment of long-term care insurance, the requirements that must be satisfied in order to be treated as qualified long-term care insurance under the Internal Revenue Code, and a brief discussion of qualified long-term care combination products and chronic and terminal illness accelerated death benefits offered under life insurance contracts.

Description: This Letter to the Editor is a response by the author of the article 'Predictive Modeling with Consumer Data' to two previously published Letters to the Editor. From The Actuary, February 2012, Volume 9, Issue 1.

Description: The Actuary Vol. 22, No. 1. This article discusses the impact of a change in procedure in the financing of the US Military Retirement System. The change requires amortizing the past service liability. The impact will depend upon whether the amortization is achieved by increasing current taxes and decreasing the current deficit, or by merely increasing the national debt and leaving the current deficit unchanged. The author asserts that the new financing method will not weaken the financial condition of the military retirement system, and that it has the potential to strengthen its financial condition if the funding of the past service liability is handled appropriately.

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

Description: This article describes the new state of Washington regulation governing replacements noting problems with the formula used and offering improvements.

Description: This article discusses new developments on the regulatory front. Under the new agreement, insurance company management and boards will be required to issue a statement that reflects their judgment about the firm’s viability, including its capital adequacy. The required opinion will have five elements - identifying risks, measuring risks, a risk feedback loop, a risk tolerance statement, and a risk policy.