Description: Higlights from the 1977 volume of TSA Reports, including Standard Ordinary mortality ratios, an intercompany study of accidental death benefit experience, and reports from the committees on various lines of insurance.

Description: The secretary of the SOA looks back over the last five years at changes in the life insurance business and the actuarial profession.

Description: Article from The Actuary, January 1971 – volume 5 - Issue 1 is an actuary's view on accountants and adjusted earnings.

Description: Inaugural article in a series to share resources with other actuaries at smaller companies. This article will introduce the reader to the Academy's Life and Health Valuation Law Manual, an annual publication containing numerous references, notes and guidelines to help valuation actuaries complete their statutory regulatory work.

Description: Provides an overview of India's insurance market and the important role of the actuary.

Description: Continuing a line which started in Vienna as far back as 1927, COINTRA an acronym for “Cooperation Internationale pour les Assurances des Risclues Aggraves” held its 14th conference in Stockholm from 9th to 12th June, 1981. Some 110 representatives from life assurance and reassurance companies, established in more than a dozen countries, were in attendance for the purpose of exchanging information and reviewing developments in substandard life assurance.

Description: This article is a detailed historical chronicle circa 1870 of a dispute concerning dividend distribution that was to draw into the fray university professors, a future justice of the Supreme Court, the Massachusetts insurance commissioner, and the daily press.

Description: The author's comments on the future outlook for actuaries and the insurance industry. He poses many thought provoking questions about the future.

Description: This article summarizes the treatment of changes in the basis for determining life insurance tax reserves under prior law and describes the changes enacted by the Tax Cuts and Jobs Act. It further explains the procedures for changing the basis of computing reserves under the new rules as outlined in Revenue Procedure 2019-10, the IRS’s December 2018 guidance on the subject, and discusses the uncertainties that remain.