Description: Discussion of Human capital and its implicit asset and liability cash flows how insurance companies could help measure and provide products to help match up the timing of those cash flows. From Asset-Liability Integration, M-FI02-1.

Description: Management's goal is to continuously optimize the economic value of the firm, subject to regulatory constraints, with the use of financial valuation of the firm’s balance sheet. Both the assets and liabilities can be perceived as derivative securities. This chapter discusses a variety of financial economics issues with this common theme. From Asset-Liability Integration, M-FI02-1.

Description: Update on accounting and capital/RBC issues subsequent to tax reform.

Description: Review pension plan statistics for the Motion Picture Industry Pension Plan.

Description: Statistics about funded status of National Basketball Association Players multiemployer pension plan.

Description: Projecting start-up capital requirements for Health care co-ops and public plans

Description: Read the October 2016 issue of Expanding Horizons published by the Education and Research Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: Updated metrics for measuring financial stress among multiemployer pension plans in the United States.

Description: This 2001 article discusses the requirement to assess hedge effectiveness in the Financial Accounting Standards Board’s new statement on derivatives accounting, FAS 133, Accounting for Derivative Instruments and Hedging Activities, as critical for qualifying for “special” hedge accounting. The article provides analysis of different approaches and the potential difficulties encountered. This article is reprinted with permission from Derivatives Week.