Description: LEARN is an offering to regulators about reinsurance. This article summarizes a session held for Brazilian health regulators in the fall of 2022.

Description: Overview of the regulatory requirements around sustainability reporting in Europe.

Description: Discussion of the October 23 & 24 Meeting of the Society of Actuaries Board of Governors, at which two motions addressing matters of interest to academic actuaries were approved. 1. Undertaking a process of accreditation for academic actuarial science programs. and 2. SOA exam exemption for certain students attending certain institutions.

Description: Examines the trends affecting the distribution system for the industry's products, and the regulatory and tax environment in which life companies operate. Also looks briefly at the state of competition in the industry.

Description: An article from The Actuary that highlights the strategic importance of inter-company mortality studies. Broad-based mortality studies form the backbone of the life actuarial profession. However, few companies have sufficient exposure or deaths to construct their own mortality table. Even is some large companies have enough data, there is still a vast majority of companies that do not. Historically, the void has been filled by means of inter-company studies.

Description: Discusses potential implications of increasing life spans in many areas.

Description: This article presents an interview with Prakash Shimpi about his career and the practice of Enterprise Risk Management [ERM]. Shimpi, FSA, CFA, joined the Tillinghast business of Towers Perrin in November 2004 as practice leader with global responsibility for ERM.

Description: At least 60 percent of households are now on the Do Not Call list, the level of telemarketing is down, but it still remains an effective marketing channel for insurance companies.

Description: This article examines employee stock option ESO cost accounting, the characteristics of ESO schemes, the requirements and recommendation of FAS 123R and SAB 107. It also explains why the lattice model is probably the best approach to measuring the cost of stock option grants.

Description: This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar situation to private sector employers in the early 1990's in that GASB 45 requires them to measure liabilities including post-retirement medical liabilities using accrual accounting.