Description: Techniques that have gained some traction in general (property/casualty) insurance will be highlighted with a particular focus on the linear mixed model. This model adds random effects to the more commonly seen fixed effects (for example, as used in GLMs).

Description: The CAS has sponsored research which explores potential exposure bases for rating cyber liability. This short article gives some highlights from that research.

Description: The CAS has sponsored research which explores potential exposure bases for rating cyber liability. This short article gives some highlights from that research.

Description: A summary and analysis of REG-103163-18, the proposed regulations providing guidance for property-casualty loss reserve discounting (LRD) under IRC Section 846.

Description: On June 17, 2019, the Internal Revenue Service published Final Regulations implementing changes to loss reserve discounting under section 846 of the Internal Revenue Code made by the Tax Cuts and Jobs Act. This note addresses changes made in the Final Regulations, particularly modification of rules for determining the interest rate used for discounting, in response to comments from taxpayers on the proposed regulations.

Description: NAIC Approves SOA GI Track for Qualified Actuary Education.

Description: This article focuses on the TCJA’s changes to the provisions for net operating losses (“NOLs”) and highlights some of the challenges surrounding the NOL provisions that insurance companies may face when making business decisions around reinsurance agreements.