Description: Changes to AG 43 and what that might mean for tax purposes. Also, summary of IRS Notice 2016-63 (provides safe harbor tax guidance on use of 2017 CSO tables).

Description: Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a deferred-annuity contract when determining the amount includible in income on conversion of a traditional IRA to a Roth IRA.

Description: Presents results of 2003-2012 cohorts of insurance company private placement bonds. Finds private bonds show a 15bp annual advantage relative to public bonds, due to lower loss severity.

Description: This is the first year for appointed actuaries in the United States ot review X factors and evaluate actual morality experience that is emerging. This article atempts to provide a simpified explanation of how Monte Carlo simulation can be used by a small company to evaluate its mortality experience.

Description: The SOA continues to support actuaries working with predictive analytics, from insurance companies and healthcare providers to financial service firms.

Description: Analysis of the impact of projected multiemployer pension plan insolvencies over 20 years on affected participants and participating employers.

Description: Calculating the risk adjustment confidence level disclosure required by IFRS 17 if the risk adjustment itself is calculated using a cost of capital approach

Description: The article highlights key considerations as companies begin to reserve for their IUL products under PBR.

Description: Statistics about AFTRA Retirement Plan and its funded status.