Description: Feature article discussing the latest changes to International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB).

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 summarizes recent proposed changes to the Valuation Manual that might take effect for 2019 valuations for PBR business.

Description: Many Americans will need long term care in future years, yet only 10 percent of those 50 and over have LTC insurance, and public programs are not funded to provide care for all who need it. The Long Term Care Section and the Forecasting and Futurism Section have co-sponsored a Delphi study, code named “Land This Plane,” with a lofty objective: to create a vision for how America ought to deal with the impending Long Term Care crisis. This article describes the results of the study that were available at the time this article was written.

Description: Discussion of what bank holding companies earned in insurance brokerage fee income in 2008.

Description: This article provides an update on Department of Labor's fiduciary regulation for retirement plans/investors focusing on a July 2017 request for information.

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