Announcement: SOA releases October 2025 ALTAM, ASTAM, FAM, and November 2025 INV 201 Exams passing candidate numbers. SOA congratulates the new ASAs and CERAs for December 2025.

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  • From the Editor: To our Readers

    From the Editor: To our Readers A brief discussion of the articles included in the February 2013 issue of Taxing Times. Taxation;Principles-based reserves 4294995689 2/1/2013 12:00:00 AM ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)

    Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV) A continuation of the conversation about principle-based reserves (PBR). Actuaries and an attorney ...

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    • Authors: Peter Winslow
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
  • From the Chairperson - The Job of Chief Entrepreneurial Actuary

    From the Chairperson - The Job of Chief Entrepreneurial Actuary In addition to urging members to get involved and mentioning the upcoming section elections, the chairperson of the Entrepreneurial ...

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    • Authors: James Ramenda
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Independent Consultant
    • Topics: Actuarial Profession>Entrepreneurism
  • ACLI Update Column

    ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based ...

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    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • In the Beginning…A Column Devoted to Tax Basics Tax DAC

    In the Beginning…A Column Devoted to Tax Basics Tax DAC This article discusses the complexities of such a simple statement as well as highlight certain differences between tax and book treatment ...

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    • Authors: Stephen Baker
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Motion Picture Industry Pension Plan Stats - 2015

    Motion Picture Industry Pension Plan Stats - 2015 Review pension plan statistics for the Motion Picture Industry Pension Plan. Multiemployer plans;pension benefits;pension funds;pension plan ...

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    • Authors: Society of Actuaries
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Topics: Pensions & Retirement>Multi-employer plans
  • FEDERAL HEALTH CARE REFORM 2009: START-UP CAPITAL COSTS FOR HEALTH CARE CO-OPS AND A PUBLIC PLAN

    FEDERAL HEALTH CARE REFORM 2009: START-UP CAPITAL COSTS FOR HEALTH CARE CO-OPS AND A PUBLIC PLAN Projecting start-up capital requirements for Health care co-ops and public plans ...

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    • Authors: Ian G Duncan, James Galasso, James A Geyer, Jay C Ripps, Cabe Chadick, Karl Lewis, Sara Teppema, Shari Westerfield
    • Date: Oct 2009
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Topics: Health & Disability>Health care; Public Policy; Social Insurance>Government-funded healthcare
  • The Evolution of Enterprise Risk Management

    The Evolution of Enterprise Risk Management Enterprise Risk Management incorporates integrated risk management due to the fact that the majority of company failures result from multiple ...

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    • Authors: Robert F Wolf
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Actuary Magazine
    • Topics: Enterprise Risk Management
  • Artificial Intelligence for Actuaries

    Artificial Intelligence for Actuaries By Sarah AbigailA discussion on artificial intelligence and how it relates to the actuarial profession. Artificial intelligence;Entrepreneurism;Computer ...
    • Authors: Sarah Abigail
    • Date: Aug 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Influence; Leadership>Thought leadership; Strategic Insight and Integration>Strategy development
    • Publication Name: Innovators & Entrepreneurs
    • Topics: Actuarial Profession>Alternative careers; Actuarial Profession>Entrepreneurism; Technology & Applications>Computer science
  • The Impact of Deep Learning on Investments

    The Impact of Deep Learning on Investments Up until recent past, the artificial intelligence portion of data science was looked upon cautiously due to its history of booms and flops . In the ...

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    • Authors: Syed Danish Ali
    • Date: Jul 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development
    • Publication Name: Predictive Analytics and Futurism Newsletter
    • Topics: Finance & Investments>Investments; Technology & Applications>Analytics and informatics