Description: This document is composed of the questions and comments received to date on the initial report of the SOA’s research report on Financial Reporting for Insurance Contracts Under Possible Future International Accounting Standards.

Description: Table of contents and acronym list for A Comprehensive Guide to Measuring and Managing Life Insurance Company Expenses

Description: Highlights from a 2014 Living to 100 Symposium panel presentation of leading social security actuaries from Canada, the U.K. and the United States with panel members Jean-Claude Ménard, chief actuary of the Canada Pension Plan; Adrian Gallop, of the insurance and social security area of the Government Actuary’s Department in the U.K.; and Steve Goss, chief actuary of the U.S. Social Security Administration.

Description: Many SOA members are familiar with the Actuaries' Climate Index, the result of an early and critical effort by North American actuarial organizations to grapple with the impact of climate change on our constituents. But did you know that the SOA continues to produce research on the nexus of environmental issues and the actuarial profession? And did you know that under its Strategic Research Program Initiative, the SOA has elevated its commitment to research through the development of a Climate and Catastrophe research program?

Description: This graph indicates the overall historical trend in life expectancy at age 65.

Description: This article is the second in a two part series that summarizes a longer paper that can be downloaded from the website of the Social Insurance and Public Finance Section. Both articles take the form of a point-counterpoint dialogue addressing important aspects of social insurance programs. The first part discussed their nature, desirability and advantages, as well as whether they can form a framework to achieve sustainable inter-generational equity. This article focuses on whether pre-funding of a social insurance program can occur and can contribute to the financial security of the participants. Fundamental differences of opinion exist regarding these programs, not only due to different personal and political values, but also as a result of the viewpoint taken (for example, assessment of the program in isolation, consideration of the sponsoring government's financial situation, or the overall national economy).

Description: These are the Discussant Comments by Sam Gutterman for the Trends in Life Expectancy and Lifespan Variation After Retirement Session 1B of the January 13-15, 2020 Living to 100 Symposium in Orlando, Florida.