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  • Health Insurer Balance Sheets 10 Years After ACA
    evolved since the Patient Protection and Affordable Care Act (ACA) was signed into law in March 2010. The ... the past 10 years. Their emergence follows three primary trends: (1) balance sheet items tend to be larger ...

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    • Authors: Scott O'Neil Jones, Samuel Jay Shellabarger
    • Date: Jun 2020
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: Health Watch
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Health & Disability; Health & Disability>Affordable Care Act (ACA)
  • Session 114: Integrated FP&A Projections and “What-if” Analysis
    UNDERSTANDING THAT EACH INVESTOR WILL, WITH DUE CARE, MAKE ITS OWN STUDY AND EVALUATION OF EACH SECURITY ... licensors and suppliers disclaim liability for any direct or compensatory losses or damages caused to any ...

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    • Authors: Alexandre Lemieux, Youyou Tao, Jordan Edwards
    • Date: Feb 2020
    • Competency: Strategic Insight and Integration
    • Topics: Enterprise Risk Management; Enterprise Risk Management>Risk appetite; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • U.S. and Canadian Demutualizations - Postmortem
    if you are thinking about coming public, your primary perspective is to figure out how to win over investors ... protection segment including life insurance and long-term-care products · A retail asset gathering segment which ...

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    • Authors: Earl Martin, Barry L Shemin, Robert W Wilson, William J Wheeler, Caitlin F Long
    • Date: Oct 2000
    • Competency: Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting
  • IFRS 17: How May Future KPIs Look Like?
    IFRS 17: How May Future KPIs Look Like? Key performance indicators (KPIs) are essential in ... follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ...

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    • Authors: Dan Kim, Ralph M Ovsec, Thorsten Wagner
    • Date: Aug 2020
    • Competency: Strategic Insight and Integration
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Mergers and Acquisitions
    adjustment process might you have to use to take care of things like interest rate changes between signing ... will be carved out. The seller will say we’ll take care of litigation with John Doe and his family. Mergers ...

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    • Authors: Mark Davis, Kevin D Mackay, Joseph M Rafson
    • Date: Sep 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration
    • Topics: Enterprise Risk Management>Compliance; Finance & Investments; Financial Reporting & Accounting
  • Volatility From FASB Changes to Traditional Liabilities (Part 2)
    Volatility From FASB Changes to Traditional Liabilities (Part 2) Discussion of potential volatility ... third article in this series, I will discuss the direct impact of discount rate changes on the reserves ...

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    • Authors: Leonard Reback
    • Date: Jun 2019
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting