Description: In this article, the author compares evolution of the annuity market in the United Kingdom to one’s progression through the actuarial examination system.

Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.

Description: This article covers considerations when an international parent may be faced with responsibility for a US retirement program.

Description: Acquiring a U.S. Operation—A Primer by Valerie Lopez-Zinzer from International Section News, October 2004

Description: This paper discusses approaches for reporting pre-need plans in the Phillipines under the generally accepted accounting principles of the United States “U.S. GAAP. In particular, a focus is on contracts accounted for under SFAS 97 investment-oriented contracts.

Description: An interview with a health insurance expatriate actuary working in Brazil, discussing his experiences and the health insurance market in Brazil

Description: Recap of the U.S. GAAP seminar in Hong Kong including principles of GAAP, expenses, product classification, non-par products (life and health), par products, fund-based products, payout annuities, investment contracts, investment accounting, shadow accounts, internal replacements, purchase accounting, reinsurance accounting, SoP 03-1, SoP 05-1

Description: Discussion of a survey inquiring into the use of Embedded, or Shareholder, Value by U.S. and European Insurance Companies

Description: Do you want U.S. $1,000 for writing about something you find facinating and become a published author?

Description: Guidelines and rules for submitting articles to the International Section Council's Country Feature Article Competition.