Description: Mortality Credibility and its use within VM-20.

Description: Proposes an approach to develop dynamic assumptions for living benefits using a combination of available experience data and predictive modeling techniques.

Description: A question from a reading regarding the accuracy of a comment from the December 2016 issue of The Financial Reporter article titled “Negative GAAP Term Insurance Reserves—to Floor or Not to Floor?”

Description: A discussion of the FASB's Sept. 29, 2016 issued exposure draft on targeted improvements to accounting for long- duration insurance contracts.

Description: Explanation of Medicare Advantage STAR rating program as it relates to payment rates for MA bids. Also describes important features of the program from an actuarial perspective, how the components of the STAR rating are calculated and implications and considerations for actuaries.

Description: On January 1, 2014, many states will be enrolling newly eligible parents and childless adults into the Medicaid program. This article compares the expansion population to the current Medicaid population.

Description: In this article, the authors attempt to provide some guidance on working in the current environment.

Description: The article discusses the practical impact of recently Rev. Rul. 2014-7, which modified and supercedes Rev. Rul. 2007-54 by republishing the position of what variable annuity contract reserves are taken into for tax purposes without addressing the issue of how to calculate required interest for separate accounts; Rev. Rul. 2014-7 also obsoleted Rev. Rul. 2007-61, which had suspended Rev. Rul. 2007-54.

Description: How including the intent and rationale of the tax law in system specifications can lead to better software system designs.

Description: Social Security poses a substantial financing challenge for the future, largely due to demographic changes. This article explores the reasons behind this issue and possible changes that will be needed in the future.