Description: Discussion of the establishment of deferred tax assets or liabilities under Statutory codification

Description: Discussion of AICPA Statement of Position 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts.

Description: Members of the American Academy of Actuaries’ Solvency Committee have put together an acronym reference chart. This handy guide can be folded up to fit in your wallet and quickly reviewed so you can fearlessly enter an elevator.

Description: A discussion of an alternative valuation methodology which addresses many of the shortcomings of the current valuation system for U.S. life and health insurers one of which is the proliferation of undesirable variations in state requirements. Issue No. 37

Description: This article reviews the cost of behavioral health care and looks at how the involvement of Primary Care Physicians leads to a less efficient and effective treatment and is an increasing cost many plans have yet to address. From Health Section Newsletter, March 2005, Issue No. 49.

Description: This article looks at pharmacy benefit management and the use of data, reviews standard pharmacoeconomic analysis methods, and discusses points for formulary decision making and what is known about the process. From Health Section News, March 2005, Issue No. 49.

Description: SOA’s Pension and Health Sections recently released a new resource model for projecting health care trends through the year 2099.

Description: Many executives are talking about predictive analytics uses in health insurance.

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

Description: Develops a statistical procedure to fit bivariate distributions of claims in presence of covariates, which allows for a more accurate study of insureds' choice and size in the frequency and severity of the two types of claims.