Description: When a life insurance company changes its basis for computing tax reserves, a special 10-year spread rule found in section 807(f) of the Internal Revenue Code applies to the change. But, what happens if the statutory accounting for original issue discount (OID) or bond premium changes? A discussion follows.

Description: Life Insurance 2020 Foresight e-book of essays including introduction

Description: Asia is experiencing changing demographic, social, and cultural tides which threaten to submerge existing retirement-pension systems.

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

Description: This paper deals with the workplace and the financial security issues related to the employer-employee relationship. From The Old-Age Crisis - Actuarial Opportunities - The 1996 Bowles Symposium, M-RS99-1.

Description: Quarterly Report on IFRS Developments.

Description: This article summarizes VM-31 updates to the 2018 and 2019 Valuation Manuals, and considerations for PBR Reports based on findings from the 2017 submissions.

Description: Statistics about the NFL players' pension plan funded status.

Description: Research project that reviewed and inventoried the range of quality and efficiency measures that demonstrate the performance of hospitals and physicians. Besides outlining key areas of consideration for quality and efficiency measurement, this report also describes future opportunities for actuaries and other health professionals interested in this evolving area. The inventory part of this report is in a separate document.