Description: Since solvency assessment depends on a financial reporting framework, one needs risk metrics for use in financial reporting. The essay argues that conceptually, the cost of capital is the appropriate metric for reserves, while a probability level is the appropriate metric for capital. Then the essay advocates stress testing on specific scenarios as a better practical approach to ORSA.

Description: Projecting start-up capital requirements for Health care co-ops and public plans

Description: Statistics about the Major League Baseball Players Pension Plan and its funded status.

Description: Statistics about the Screen Actors Guild - Producers Pension Plan and its funded status.

Description: Statistics about pension plan funded status for Directors Guild.

Description: Statistics about pension plan funded status for Writers Guild.

Description: Review pension plan statistics for the Motion Picture Industry Pension Plan.

Description: Report of findings for Society of Actuaries research project on the financial reporting for insurance contracts under possible future international accounting standards. This project studies the modeling of Certain Life and Health Insurance and Annuity Products Offered by U.S. and Other Insurers for the Purpose of Measurement of Liabilities under the International Accounting Standards Board’s Exposure Draft on Insurance Contracts and U.S. GAAP

Description: contribution indices: analysis of the funding progress made by contributions to the multiemployer pension plan system

Description: This report, is an extension of the Society of Actuaries' November 2010 research project on the financial reporting effect of IASB’s exposure draft on the accounting of liabilities for term life and long term care insurance contracts to examine the effect on certain of these contracts to alternatives that have been discussed in treatment of discounting, expenses, and subsequent measurement of margins.