Description: Results and discussion of a survey of FAS 87 Assumptions employed for non- USA defined benefit plans as of 12/31/1996

Description: Provides some background on the new regulation, 'The Administrative Measures on Enterprise Annuity Fund', and comments on key issues this poses for corporate pension plans.

Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.

Description: New Zealand is about to launch its first variable annuity with guaranteed lifetime withdrawal benefits. The product design is mindful of the lessons from the financial crisis in the United States, Europe and Japan.

Description: This article is the first of a two-part series on international developments. It discusses the actuarial focus on application of risk expertise to insurance and pensions vs. the newly developing focus on enterprise risk management.

Description: This article discusses the global capital standards for Global Systemically Important Insurers (G-SIIs) and Internationally Active Insurance Groups (IAIGs) currently being developed by the International Association of Insurance Supervisors (IAIS).

Description: Overview of the newly released final version of the Canadian Accounting Standards Board's Section 3462, Employee Future Benefits, and its effect on pension and post-employment-plan accounting.

Description: Background on IACA and its activities.

Description: Purchase accounting for insurance business combinations under China-GAAP from an actuarial perspective

Description: Summary of the ReFocus 2018 Conference, jointly sponsored by the American Council of Life Insurers and the SOA.