Description: Argues that defined benefit plans do a much better job than 401ks in providing lifetime retirement income and points out other drawbacks of corporations switching plan types.

Description: Feature article describing the different types of risk cultures companies can have.

Description: This article comments on a 1972 paper on the same subject by John Fraser, which made a very careful analysis of the relation between the current earnings rate and the taxable interest. The author builds on Fraser’s illustrative calculations, which showed clearly that there was an optimal spread between the current earnings rate and the assumed reserve interest rate to produce the maximum interest deduction, by including an analysis of the after-tax yield effect.

Description: Article Summary Non-Routine Business By Board And Executive Committee, 4 Months To Oct. 31 by Gray in The Actuary, December 1979, Volume 13, Number 10

Description: Feature article describing what makes a company a systemically important financial institution and the new rules those companies will have to follow.

Description: Early description of a Medicare data source showing geographic differences by county and state.

Description: A British actuaries perspective on what could happen should two reserve/accounting basis exist that could lead to reducing the strength of statutory accounting and perhaps the financial strength of North American insurance companies. Some might find similarities to what might happen during the transition to principles based statutory accounting.

Description: Summary of the requirements to obtain examination credit toward Fellowship in the Canadian Institute of Actuaries

Description: Column from the SOA’s Education Dept. discussing the SOA’s use of technology in delivering educational opportunities.

Description: An article that talks about how companies have adopted a new customer focus - a change from product focus to market focus.