Description: Read the January 2020 issue of International News published by the International Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: The article provides an introduction to tax accounting for U.S. life insurance companies, with a focus on NAIC statutory accounting concepts. The author discusses permanent and temporary differences, the current tax provision, and deferred tax accounting requirements, including admissibility testing under SSAP No. 101.

Description: Under the Affordable Care Act (ACA), groups with 50 or less full time employee equivalents will eventually be subject to the ACA’s modified community rating rules. While some groups will see lower premiums than they would have without the ACA, others will see significant premium increases. Many of the latter type opted for transitional relief beginning in 2014 to avoid the ACA as long as possible. With the end of transitional relief approaching in 2018, what will these groups do? One option will be to self-insure using a product generically termed Level Funding.

Description: A commentary on whether or not the Illustrations Regulation has been successful.

Description: The October/November 2013 edition of The Actuary magazine—the Society of Actuaries’ flagship publication.

Description: This articles offers an approach for accounting for executive stock options.

Description: Why Write Variable Products When You Can Put the Money Directly into the Stock Market?

Description: This article is about why actuaries should have integral roles within nearly every IT and business intelligence company serving the insurance industry.

Description: Feature article focuses on the regulators who determine risk-based capital or RBC standards applicable to health plans.

Description: Feature article discussing what’s to transpire at the upcoming Canadian reinsurers industry meeting.