Description: Why Write Variable Products When You Can Put the Money Directly into the Stock Market?

Description: The October/November 2013 edition of The Actuary magazine—the Society of Actuaries’ flagship publication.

Description: The article provides an introduction to tax accounting for U.S. life insurance companies, with a focus on NAIC statutory accounting concepts. The author discusses permanent and temporary differences, the current tax provision, and deferred tax accounting requirements, including admissibility testing under SSAP No. 101.

Description: This article, Spreadsheet Controls Add Risk Resilience, spotlights why spreadsheets have stood the test of time and how they help contribute to an actuary’s success. It also discusses common causes of data integrity issues relative to spreadsheets. And, offers insight into controls that can be utilized to helps actuaries solve these issues and ensure the accuracy and consistency of the data on which they base their analysis.

Description: A commentary on whether or not the Illustrations Regulation has been successful.

Description: Feature article focuses on the regulators who determine risk-based capital or RBC standards applicable to health plans.

Description: Feature article discussing what’s to transpire at the upcoming Canadian reinsurers industry meeting.

Description: This article is about papers submitted in response to a Retirement 20/20 call for submission of papers about Tier II retirement systems, i.e. those that are employer-provided retirement benefits that fit between social insurance and private savings.

Description: This article describes the common uses , reinsurance structures , advantages , and risk- based capital repercussions of utilizing a captive to accept health care risks .