Description: This article explores the complexities and potential problems with respect to tax reserves that could result from a retroactive application of a principle-based reserves PBR approach for life insurance reserves.

Description: The article addresses the safe harbor guidance provided in Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable mortality requirements

Description: Article The Pensions Scene In Canada by Ezra in The Actuary, September 1978, Volume 12, Number 7

Description: This articles describes how actuaries can contribute to the understanding of the financing of Medicare and the urgency of its problems.

Description: A discussion of the role and responsibilities of actuaries beyond crunching numbers

Description: This session discussion is about outside actuarial profession's perspective on health care cost, insurer's role in medical care management, relationships between treatment decisions, available coverage, appropriate use of underwriting and paying for uncompensated care. From Record of Society of Actuaries Vol. 18, No. 1A.

Description: Discussion of the Italian Life Insurance Market including the related public policy changes to the country's social security plan and pension plans

Description: A discussion of pension reform in China at the time of the July 1997 introduction of a new unified pension system.

Description: Discussion of private letter tax rulings on the definition of Cash Surrender Value for purposes of interpreting the definition of life insurance for the policyholder's taxation of the contracts.

Description: Presented at June 1986 Spring Meeting. This session discussion is about the personal financial planning process, including a discussion of the effects of any recent and proposed legislation on individuals.