Description: Feature article describing the latest developments with the International Accounting Standards Board and the Financial Accounting Standards Board.

Description: Review of modeling of impact of proposed GAAP changes and commentary on preparedness based on company survey.

Description: This article provides insights from the 2017 PSCA annual meeting and the Pension Research Council symposium on current pension system issues and solutions.

Description: Discussion of private letter tax rulings on the definition of Cash Surrender Value for purposes of interpreting the definition of life insurance for the policyholder's taxation of the contracts.

Description: This article explores the complexities and potential problems with respect to tax reserves that could result from a retroactive application of a principle-based reserves PBR approach for life insurance reserves.

Description: Discussion of the March 1, 2013 Internal Revenue Service (“IRS”) release of PLR 201309011, which addresses the application of the section 817(h) diversification requirements to variable contracts that have invested in illiquid investment vehicles (the “Funds”).

Description: This survey is an annual survey that captures individual and group life data from U.S. and Canadian life reinsurers.

Description: Recaps the evolution of VA products and hedging programs. Reflects on strategic considerations that contributed to relative performance in this market.

Description: This article explores the market volatility of 2008, and addresses the following question: “was the market behaving inefficiently as appeared to be the case in 2008, or was there something truly rational going on, which for most people was hard to see?”

Description: Leading enterprise risk management ERM actuaries identified the top 11 areas of risk of 2011 and will provide monthly insight on how ERM programs can be used to hedge against those systemic risks. 'A realistic outlook on the probability of impending natural disasters and their associated risks will help businesses and individuals better prepare, helping to lessen the severity of impact on the global economy while also seizing opportunities to help those in need.' From the Bubble Risk Bulletin-June 2011.