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  • Health NAIC Emerging Issues
    Health NAIC Emerging Issues This session from the ... 1994 Valuation Actuary Symposium covers long term care and health related issues for valuation, an update ...

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    • Authors: Application Administrator, J Alan Lauer, S Michael McLaughlin, Bartley L Munson
    • Date: Jan 1994
    • Competency: External Forces & Industry Knowledge
    • Topics: Actuarial Profession>Best practices; Health & Disability>Health insurance; Long-term Care>Long-term care insurance; Public Policy
  • The Appointed Actuary and Health Instance
    Note Committee was organized by the State Health Care Issues Committee of the American Academy of Actuaries ... the task force on Valuation Methods for Long-Term-Care Insurance. Michael McLaughlin is a partner of ...

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    • Authors: Michael S Abroe, Burton Jay, S Michael McLaughlin
    • Date: Jan 1993
    • Competency: External Forces & Industry Knowledge
    • Topics: Actuarial Profession>Best practices; Public Policy
  • Fair-Value Reporting - Is There a Fairer Way?
    equation is the balance sheet equation and our primary statutory equation. The second equation is the ... pricing method has also been referred to as the "direct" method because the liability cash flows are discounted ...

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    • Authors: Luke Girard, S Michael McLaughlin, James A Robinson, Deborah Whitmore
    • Date: Jun 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Practitioners' Forum II
    that are both important and urgent tend to take care of themselves. That's where we tend to focus our ... responsibility to try to find other avenues through your direct report or other formal ways to try to pass on concerns ...

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    • Authors: Gerald A Lockwood, Robert A Lyle, S Michael McLaughlin, Stephen N Patzman
    • Date: Sep 1997
    • Competency: External Forces & Industry Knowledge
    • Topics: Enterprise Risk Management
  • FAS 97 - Where Are We Now?
    fixed contract terms, and 3) interest is your primary revenue source, it would seem logical to solve ... deliberations of accounting procedures than it might for direct 1154 FAS 97 -- WHERE ARE WE NOW? issues. First ...

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    • Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Letter From The President: News On Many Fronts
    solutions to the important issue of rising health care costs. The SOA and Milliman were able to generate ... both retirees and pre-retirees, as are health care costs. stRengthening the soa ReseaRch function ...

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    • Authors: S Michael McLaughlin
    • Date: Oct 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession; Global Perspectives
  • Letter From The President: No Boundaries: The SOA as a Global Organization—Serving All Members
    Letter From The President: No Boundaries: The SOA as a Global Organization—Serving All Members In ... risk manage- ment, retirement planning, health care, social insurance and a vast range of analytical ...

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    • Authors: S Michael McLaughlin
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession; Global Perspectives
  • Whither Goes PVP?
    Whither Goes PVP? This monograph discusses Present Value Profits PVP with respect to purchase ... business acquired through company purchase and new, direct sales. The parity extends to the need for regular ...

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    • Authors: S Michael McLaughlin, Howard L Rosen
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Generally Accepted Accounting Principles GAAP Issues
    portfolio? If we're liability people, why do we care about FAS 115 so much, besides this point about ... "Financial Accountingand Reportingof Prepaid Health Care Services." Appar- ently, there has long beena d ...

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    • Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Fair-Value Financial Reporting
    Fair-Value Financial Reporting 1993 SOA Spring Meeting, Boston. The session is about ... Robertson proposal for fair- valuing liabilities to the direct estimation of the market value of these liabilities ...

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    • Authors: Arnold Dicke, S Michael McLaughlin, Kim Petrone
    • Date: May 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting