Description: Budget concerns should not be allowed to override sound actuarial rate development in setting Medicaid capitation rates.

Description: Overview of the 21st Annual Caribbean Actuarial Association (CAA) Conference and the CAA's involvement in regional policy, practice and academics.

Description: This article reviews the topics discussed at the December 2004 meeting of the Life and Health Actuarial task force. The covered topics include Actuarial Guideline 38 and Reserves for Variable Annuities C-3 Phase 2 reserves.

Description: This article is the testimony of the author to the New York State Assembly Standing Committee on Insurance expressing his views about a proposed law to allow a domestic mutual life insurer to reorganize as a stock company that is owned by a mutual holding company.

Description: Author highlights historical nonforfeiture and federal tax law changes, as they have impacted life product designs, in prognosticating about future product designs.

Description: Actuarial Guideline 38 has been one of the most discussed reserving changes in the past year. First proposed in late summer of 2004, several industry groups and LHATF have worked to reach consensus on this issue. The current draft is a compromise, sometimes referred to as the “CEO compromise” since the CEOs of several leading life insurers negotiated the language. From Small Talk Newsletter, November 2005, Issue No. 25.

Description: This article provides an overview of the Regs and highlights important open issues regarding determination of a U.S. shareholder’s GILTI amounts.

Description: This article discusses final Treasury Regulations published in October 2019 under Internal Revenue Code sections 101 and 6050Y. The regulations cover new tax reporting requirements for transfers and sales of life insurance contracts, as well as changes to the transfer-for-value rules related to reportable policy sales

Description: The document is a Call for Proposals issued by the Society of Actuaries Research Institute's Research Executive Committee, outlining the background, purpose, research objectives, suggested topic areas, proposal requirements, evaluation criteria, selection process, submission guidelines, and conditions for funding high-quality research projects related to emerging issues in actuarial practice areas.

Description: As AI becomes more pervasive, we must consider the potential repercussions and risks associated with its widespread use. The SOA seeks essays that delve into the multifaceted risks posed by (AI) over both the short and long term.