Description: This paper develops a tool that may be useful in explaining the differences between earnings that are reported under GAAP and profits that are expressed as an internal rate of return.

Description: A paper analyzing cause of death population statistics. Discussion of sources of reporting data with respect to both occupation at death and cause of death especially when there are multiple causes. In the present paper the writer attributes much of the confusion in medical literature on mortality trends to the emphases placed on coronary disease as a cause of death. However, regarding the group of diseases known on the North American Continent as cardiovascular-renal disease the author establishes that the medical and other professions do experience a definitely higher mortality from this disease. Followed by 2 discussion papers submitted

Description: This is a final report to estimate the total economic cost of obesity. This study looks at the economic costs of obesity caused by increased need for medical care, and loss of economic productivity resulting from excess mortality and disability. The Society of Actuaries breaks out the economic cost of overweight versus obesity for the U.S. and for Canada.

Description: This study develops mortality ratios, using contemporary population tables and standard industry tables as the base of expected deaths, for 3,037 members 2,811 Fellows and 226 Associates of the Society of Actuaries observed from January 1, 1955 through December 31, 2004.

Description: This paper describes a typical consumer credit transaction, shows how the rule of 78 works, identifies its degree of accuracy, and discusses issues raised by its use, including federal truth-in-lending implications. Followed by several discussion papers submitted

Description: Public Law 93-445 provided for a complete restructuring of the railroad retirement system. This paper discusses 2 of the issues/problems underlying the need for the restructuring. These were 1 concurrent social security benefits paid to railroad annuitants 2 the approach used to increase benefits to keep up with inflation. Also a discussion of the basic achievement of the new law, which was to create a two-tiered benefit structure. Followed by 2 discussion papers submitted

Description: The objective of this paper is to demonstrate that the long-term trends in the rate of company expansion affect policyholder costs and estimate the amount of the impact. Followed by several discussion papers submitted

Description: A discussion of the mortality experience of many countries which demonstrates a dip/decline in mortality rates by age during the period from age 20 to 29. Consideration is then given to the causes of the phenomenon under review.

Description: Report of findings for Society of Actuaries research project on the financial reporting for insurance contracts under possible future international accounting standards. This project studies the modeling of Certain Life and Health Insurance and Annuity Products Offered by U.S. and Other Insurers for the Purpose of Measurement of Liabilities under the International Accounting Standards Board’s Exposure Draft on Insurance Contracts and U.S. GAAP

Description: Research report sponsored by SOA to model and compare projected costs of different proposals for a Medicare prescription drug coverage plan. 3 types of costs are studied: net benefit cost estimates per member per month, continuance table data, and projected annual costs to the government over 10 years for two selected plan designs.