Description: This session discussion is about outside actuarial profession's perspective on health care cost, insurer's role in medical care management, relationships between treatment decisions, available coverage, appropriate use of underwriting and paying for uncompensated care. From Record of Society of Actuaries Vol. 18, No. 1A.

Description: This article explores the complexities and potential problems with respect to tax reserves that could result from a retroactive application of a principle-based reserves PBR approach for life insurance reserves.

Description: The article addresses the safe harbor guidance provided in Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable mortality requirements

Description: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 This session focused on the advantages and practical applications of offshore reinsurance. Topics included: · Types of reinsurance · Brief history of the development of the offshore market · Tax and regulatory advantages · Number of reinsurers and size of market · Risks that offshore reinsurance can best address · Financial reinsurance arrangements · Impact of Regulation XXX on demand and price · Regulatory considerations · Details of the use of letters of credit

Description: Presented at October 1996 Annual Meeting. Accruals in nonqualified retirement plans have become subject to FICA taxation. In this session, IRS rules are discussed in detail with emphasis on options available for good faith years through 1996 and final regulation years starting in 1997.

Description: Article The Pensions Scene In Canada by Ezra in The Actuary, September 1978, Volume 12, Number 7

Description: Presented at June 1986 Spring Meeting. This session discussion is about the personal financial planning process, including a discussion of the effects of any recent and proposed legislation on individuals.

Description: In this discussion of President Obama’s financial regulatory reform on start-up companies, the author believes”that the proposed requirement has the potential to significantly increase the financial burden on an early-stage firm through increased scrutiny and record-keeping” This paper outlines the extent of the issues facing a start-up company due to the Administration's proposals, and offers solutions to the problems facing these entrepreneurs.

Description: This articles describes how actuaries can contribute to the understanding of the financing of Medicare and the urgency of its problems.

Description: A discussion of the role and responsibilities of actuaries beyond crunching numbers