Description: Presented at October 2000 Annual Meeting. Discusses recent enrollment and cost trends and competitive dynamics with Medicare+Choice capitated plans. Expected future trends are also discussed.

Description: Update on accounting and capital/RBC issues subsequent to tax reform.

Description: Exploration of sources of volatility in retiree health valuations, noting how volatility arises and might be mitigated, with discussion of valuation parameters more problematic for retiree health benefits than for pensions. Three significant influences on retiree health valuation volatility are covered-- changes in benefit level, fluctuations in cost level, and alterations in eligibility for, or duration of, benefit – and attention focused on the last two. Specific conclusions result in recommendations, which are supported by practical examples contrasting volatile measurement results with those likely from the recommended practices. Theoretical discussion includes health claim variation, health trend usage, financial economics, option pricing, discount rates, and deterministic vs. stochastic modeling.

Description: Latest summary of LEARN presentations to regulators about reinsurance

Description: The article highlights key considerations as companies begin to reserve for their IUL products under PBR.

Description: Describes a process for identifying relevant industry experience to credibility-weight with relevant company experience to set modeling assumptions and margins.

Description: A review of the book 'Indexation of Pensions and Other Benefits' by Robert J. Myers, which deals with the indexing of Social Security and government employee pension plans in the U.S., Canada, and other countries, as well as private pension plans, for which the author advocates the voluntary adoption of automatic indexing.

Description: Article discusses VM-31 requirements and actuarial report overview.

Description: In this article, we will describe EY’s five-pillar approach that balances practicality with comprehensiveness, and how this applies to LTC model validation.