Description: This is the second in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It looks at GAAP, as amended by LDTI, as if there were no precedent, specifically focused on products that require net premium reserves. With possible objectives for compliance, performance, and simplicity, it describes calculation techniques that could achieve all three objectives for a variety of long-duration reinsurance contracts.

Description: Summary of current Pension Section activities, including continuing education opportunities.

Description: This article discusses a variety of new developments in the annuity market.

Description: How Ready Are You for the Critical Illness Challenge? by Johan Lotter from Product Development News, August 2000, Issue No. 50.

Description: An economic value model is used by the National Hockey League NHL to allocate salary budgets between players using a method based principally on salary comparison between players with similar statistics.

Description: Frequently Asked Questions on tax reserve methods and assumptions, based on law in effect prior to 12/31/2017.

Description: This series of articles provides an in-depth look at the activities of the SOA in 2009.

Description: May 2015 marked the inaugural issue of Taxing Times, the newsletter of the newly-formed Taxation Section of the Society of Actuaries. In the spring of 2015, we recognize this milestone with a trip down memory lane.

Description: Highlights of the 2001 Manulife Reinsurance Mortality Study conducted in conjunction with the Reinsurance Section on the mortality experience of large amount and older age policies.

Description: The focus of this article is to provide background to actuaries on the updates in the employer stop loss medical insurance market including underwriting and pricing trends.