Description: Reinsurance is a global business, yet reinsurers suffer from widely disparate accounting and regulatory requirements from jurisdiction to jurisdiction, particularly in the areas of credit for reinsurance and collateral requirements. Recently, insurance regulators in the United States and worldwide have taken dramatic steps toward harmonization, mutual recognition and regulatory cooperation in connection with regulation of reinsurance, with a focus on modernizing collateral requirements.

Description: Feature article describing how the Society of Actuaries (SOA) partnered with the Association of Home Office Underwriters (AHOU) and the Canadian Institute of Underwriters to conduct research focused on new medical tests and markers that may have significance and relevance to the life insurance markets to get a sense of where underwriting practices are going in the future.

Description: Disruptive innovation are revolutionising many indusrties. How will it affect insurance?

Description: A review of the current NAIC model regulation methodology ensuring LTC companies do not recoup past claim losses in LTC rate increases.

Description: Chronically low interest rates are a reflection of macroeconomic trends. Care must be exercised in making assumptions regarding mean reversion.

Description: Actuaries have the opportunity to transform to a new role that utilizes predictive analytics and new data sources such as epigenetics, to better humankind.

Description: A discussion of efforts to revise the Standard Nonforfeiture Law.

Description: The New 2001 CSO: Implications for Universal Life Plans

Description: Variable Annuity DAC: A Survey of Current Practice by Laura J. Hay and Elizabeth Rogalin from The Financial Reporter, December 2002, Issue No. 51. Examines the DAC calculation for Variable Annuities and the possible write down of DAC under revised assumptions.

Description: Discusses the content of the Statement of Financial Accounting Standards 157, Fair Value Measurements and implementation challenges.