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

Description: Reserves for Annuity Contracts that Flunk Section 72(s) Can be Deductible

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.

Description: Highlights from recent research reports focusing on retirement concerns.

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