Description: This article provides an overview of the financial results of managed care plans over time using a collection of the NAIC financial statements.

Description: A compilation of reader responses is presented to a real life situation involving a business decision. This issue’s case study involved a recently promoted chief actuary receiving pressure to make a downward reserve adjustment at year end.

Description: Synopsis of Issue Brief prepared by Tax Work Group of the Academy-LTD Claim Reserve Assumption Basis: Use of date of incurral/date of issue of original policy.

Description: Discussion of PBA VM20 requirements for minimum reserves and also current developments on Risk Base Capital C-# Phase III.

Description: Quarterly update on regulatory trends of interest to financial reporting actuaries.

Description: Summary of the NAIC and SOA's PBR Survey.

Description: Discussion of projected stochastic reserve results under PBR for ULSG product under different baseline projection scenarios and different investment strategies.

Description: This article discusses the sessions that the Smaller Insurance Company Section sponsored at the Annual Meeting in October 2013 in San Diego, California.

Description: Regulatory Update

Description: This article summarizes statutory reporting and the Pinciple-Based Initiative that the Academy, the industry and the regulators have been working on in the U.S. It addresses whether a principles-based approach will simplify reporting regulations and make them more flexible.