Description: Public Law 93-445 provided for a complete restructuring of the railroad retirement system. This paper discusses 2 of the issues/problems underlying the need for the restructuring. These were 1 concurrent social security benefits paid to railroad annuitants 2 the approach used to increase benefits to keep up with inflation. Also a discussion of the basic achievement of the new law, which was to create a two-tiered benefit structure. Followed by 2 discussion papers submitted

Description: Evaluation of the excess mortality element of the Group Conversion charge. Followed by several discussion papers submitted

Description: This paper examined two interrelated aspects of federal income taxation of life insurance companies. First, a common-sense approach to the Life Insurance Company Income Tax Act of 1959 was developed. Second, marginal tax rates for Phase III companies was developed.

Description: The purpose of this paper is to discuss the major health issues facing the United States of affordable care and cost controls. While this paper does not develop a specific health plan, it does analyze the problems and give direction. From Transactions of Society of Actuaries 1981, Vol. 33.

Description: The purpose of this paper is to set forth a mathematical technique which in the author's experience has proved useful in testing the tax implications of various management actions.

Description: This paper demonstrates how, under the projected benefit cost methods whereby the gains are reflected in the normal cost rate, gains determined at a given valuation date are amortized over the future working lifetime of the active employees included in the valuation as of that date.

Description: Report of findings for Society of Actuaries research project on the financial reporting for insurance contracts under possible future international accounting standards. This project studies the modeling of Certain Life and Health Insurance and Annuity Products Offered by U.S. and Other Insurers for the Purpose of Measurement of Liabilities under the International Accounting Standards Board’s Exposure Draft on Insurance Contracts and U.S. GAAP

Description: The purpose of this study is to evaluate the predictive accuracy of the commercially available claims-based risk assessment tools under different sets of conditions and with different sets of available information.

Description: An analysis of prescription drug use in the Kansas individual market

Description: This is a final report to estimate the total economic cost of obesity. This study looks at the economic costs of obesity caused by increased need for medical care, and loss of economic productivity resulting from excess mortality and disability. The Society of Actuaries breaks out the economic cost of overweight versus obesity for the U.S. and for Canada.