Description: From the Future of Pension Plan Funding and Disclosure Monograph, held July 14-15, 2005 in Washington, DC.

Description: As private payers ponders the early adoption of genomic testing to guide treatment pathways, can personalized approaches to care prove financially sound?

Description: Actuary/accountant/tax attorney dialogue on recent guidance issued regarding treatment of deficiency reserves with respect to the “statutory reserves cap” of Internal Revenue Code section 807(d)(1).

Description: The article explores how deeply the Affordable Care Act reduced the Medicare Advantage benchmark payment rates and quantifies how much of that reduction Medicare Advantage Organizations earned back through quality bonuses.

Description: COLI products continue to be the focus of litigation by the IRS over the deductibility of policy loan interest. This COLI Update consists of two articles concerning COLI cases and their most recent court decisions. The first concerns a District Court’s ruling on insurable interest, and the second provides an analysis of the Sixth Circuit reversal of a trial court decision in a case involving economic substance.

Description: Overview on current trends in medical practice impacting the LTC insurance business with a focus on dementia, risk stratification, and predictive modeling.

Description: Runoff LTC blocks present a wide range of business risks. Outsourcing certain tasks to third parties can help mitigate these risks.

Description: Overview of the newly released final version of the Canadian Accounting Standards Board's Section 3462, Employee Future Benefits, and its effect on pension and post-employment-plan accounting.

Description: Summary of the ReFocus 2018 Conference, jointly sponsored by the American Council of Life Insurers and the SOA.

Description: The current life insurance development with a focus on the latest regulation change from actuarial perspective and its possible impact to the Vietnam industry.