Description: The author encourages the use of sound actuarial principles to develop reasonable retirement spending budgets instead of rule of thumb approaches commonly used.

Description: Three papers use sophisticated actuarial methods to develop a straightforward retirement income strategy that can be implemented in virtually any IRA or 401(k).

Description: This paper discusses approaches for reporting pre-need plans in the Phillipines under the generally accepted accounting principles of the United States “U.S. GAAP. In particular, a focus is on contracts accounted for under SFAS 97 investment-oriented contracts.

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

Description: Hear from the chairperson on themes in the March 2017 issue of Health Watch, published by the Health Section.

Description: Three papers use sophisticated actuarial methods to develop a straightforward retirement income strategy that can be implemented in virtually any IRA or 401(k).

Description: Argues public plans should only hold bonds, on the basis of tax and finance arguments.

Description: A discussion of the possible effort required and impacts resulting from the implementation of C3 Phase II for establishing risk-based capital for variable annuities. This article will describe practical considerations gleaned from actual valuation calculations recently performed by a consulting firm.

Description: It is, without doubt, the poorest people in the world who are most in need of the security that insurance brings. Renata De Leers and Queenie Chow discuss why the micro-insurance market has low penetration, and why actuaries are so well placed to assist insurers in understanding their clients' needs.

Description: A discussion of the recent announcement from FASB that certain reinsurance agreements, such as modified coinsurance arrangements, contain an embedded derivative that must be accounted for in accordance with FASB 133