Description: Demutualization: Filling the “GAAP” in Accounting by Darryl G. Wagner and Patricia E. Matson from The Financial Reporter, February 2000, Issue No. 41.

Description: A review of Actuarial Guideline AXXX

Description: Article describing the purpose of the Academy’s Actuarial Opinion and Memorandum (AOM) Discussion Group.

Description: Calculating the risk adjustment confidence level disclosure required by IFRS 17 if the risk adjustment itself is calculated using a cost of capital approach

Description: The article highlights key considerations as companies begin to reserve for their IUL products under PBR.

Description: Companies need to learn to plan for uncertainty by taking into consideration downturns, not just an environment of moderation and occasional booms.

Description: The guest editorial details some valuable lessons during the author’s career as an employee benefits (mostly retirement) consultant, turned P&C predictive modeling, reporting and data warehousing lead, turned an analytic strategist and independent consultant.

Description: This article looks at Enterprise Risk Management - ERM - and how executive compensation’s disconnect from long term stock performance has been a contributor to the current financial crisis. The author discusses the “Stock Performance Protection Plan,” or SSSP, and how it can encourage executives to buy into ERM. The author further discusses his plan, and the provisional patent he recently received.

Description: The author uses a reprint of an article from the very first edition of the “News from the Individual Life Insurance and Annuity Product Development Section” and assistance from the Taxation Section Council and Friends of that Council to decipher the changes between the life insurance tax environment back in the 1980s compared to today.