Description: Health insurance company assets and liabilities have evolved since the Patient Protection and Affordable Care Act (ACA) was signed into law in March 2010. The ACA fundamentally rearranged how commercial health insurance is funded by integrating federal premium subsidies and pass-throughs together with a marketplace interwoven with transfer payments among stakeholders. The impacts of these programs can be seen in specific accounting items on the balance sheets of health insurance companies over the past 10 years. Their emergence follows three primary trends: (1) balance sheet items tend to be larger and take longer to settle, (2) there are more interactions among items, and (3) the final settlement amounts are more uncertain.

Description: An introduction to the ACA@10 Strategic Initiative, which examines the impact of the Affordable Care Act 10 years after its passage.

Description: Feature article from the January 2010 issue of In The Public Interest newsletter discussing reform of the U.S. health care system.

Description: Cover article introducing this month's newsletter and discussing the highlights of the contents of the newsletter

Description: Feature article discussing the social security programs of the 16 countries that make up the English-speaking Caribbean.

Description: This article points out actuarial issues surrounding provisions in the ACA that impact financial reporting.

Description: This article discusses whether the health insurance is affordable given average income levels in the US.

Description: A discussion on mandatory social security coverage of State and local government employees.

Description: A description of the changes to Social Security that will occur in 2020.

Description: Read the August 2020 issue of In The Public Interest published by the Social Insurance and Public Finance Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.