Description: This article discusses adjusting IRC 415 limits for prior distributions. The proposed IRC 415 regulations issued last May contained guidance regarding how to adjust the benefit limits for prior distributions. This is commendable on the part of the IRS. How to adjust the IRC 415 limits for prior distributions has long been a source of confusion even for experienced pension actuaries. The best methodology is not immediately clear, and some methods have become common practice even if they can lead to inconsistent or unreasonable results. From Pension Section News, January 2006, No. 60.

Description: This presentation from the 44th Actuarial Research Conference held in 2009 in Madison, Wisconsin is about the importance of research in industry. It describes the differences between instinctive and information driven business decision making models. It uses a case study of Assurant Health to discuss the infrastructure needed for processing data and list samples of external data sources. From Actuarial Research Clearing House 2010, Vol. 1.

Description: Letter to editor responding to "“Blood, Guts, ASOPs and Delivery System Reform", interpreting ASOPs differently than the authors.

Description: Preparing an effective actuarial memorandum in support of the health actuarial opinion.

Description: Challenge to actuarial business as usual in re public pension plans with a focus on setting actuarial standards of practice

Description: The SOA president emphasizes the importance of actuaries maintaining their level of professionalism by always striving to inform and prepare the decision maker with all the possibilities, not just the quick answers or the minimum level of disclosure.

Description: The April/May 2016 edition of The Actuary magazine—the Society of Actuaries’ flagship publication.

Description: The February/March 2016 edition of The Actuary magazine—the Society of Actuaries’ flagship publication.

Description: This e-book contains topical essays that express the opinions and thoughts of a number of authors on the subject. It should be understood that the thoughts and insights shared herein are the opinion of the authors and not necessarily those of the Society of Actuaries, the Casualty Actuarial Society, the Canadian Institute of Actuaries, or corresponding employers of the essayists.