Description: Illustrates key differences, in earnings for a segment of term insurance, between current GAAP standards and GAAP targeted improvements (based on tentative board decisions preceding the release of an exposure draft).

Description: An overall analysis and attribution analysis of the impacts of the 2017 Tax Cuts and Jobs Act for certain life insurance contracts.

Description: Many Americans will need long term care in future years, yet only 10 percent of those 50 and over have LTC insurance, and public programs are not funded to provide care for all who need it. The Long Term Care Section and the Forecasting and Futurism Section have co-sponsored a Delphi study, code named “Land This Plane,” with a lofty objective: to create a vision for how America ought to deal with the impending Long Term Care crisis. This article describes the results of the study that were available at the time this article was written.

Description: The article is a case study of various actuarial concepts invovled in the design and implementtion of the AQC - a global budget provider payment arrangement implemented by Blue Cross Blue Shield of MA.

Description: Thank you to the contributors and those who helped. Brief description of the articles in the issue.

Description: The article reviews high-deductible health plans and poor reimbursement for mental health providers as being the root of 3 devastating problems facing the US.

Description: A discussion of pension reform in China at the time of the July 1997 introduction of a new unified pension system.

Description: Article describing some of the significant changes occurring in Poland after the fall of the Berlin Wall with a focus on life insurance and conversion to a private pension market.

Description: This session will demonstrate the advantages of approaches to duration matching and cash flow matching. Plan examples and sponsor’s objectives will be presented. An overview of when to choose one approach versus a blend of the two approaches will also be covered.