Seong-Min Eom (1)
David Sherwood (1)
What Is Enterprise Risk Management, and Why Should Financial Reporting Actuaries Care?
What Is Enterprise Risk Management, and Why Should Financial Reporting Actuaries Care? ... Management, and Why Should Financial Reporting Actuaries Care? Discussion of what is included within the scope ...
Description: Discussion of what is included within the scope of Enterprise Risk Management and why it is of significance to the jobs of financial reporting actuaries
Authors: Carol A Marler
Risk Strategies Pertaining to the Many and Diverse Risks Found in Retirement
decumulation strategies for retirement and (3) long-term care financing. The important essays from that exercise ... plans;Retirement rates;Pension benefits;Long-term care insurance 6442469093 5/1/2016 12:00:00 AM ...
Description: This article presents the background around the Post Retirement Needs and Risk call for essays focused on: (1) defined contribution plan risk management strategies; (2) decumulation strategies for retirement and (3) long-term care financing. The important essays from that exercise are presented in this Pension Section News publication along with interviews of the winning authors.
Topics: Finance & Investments>Investment strategy - Finance & Investments; Finance & Investments>Portfolio management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Private sector plans; Pensions & Retirement>Public sector plans
In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
example, amounts an employer spends for a health care plan for its employees is completely excluded from ... another IRA. In the plan world, a “direct” rollover refers to a direct trustee- to- trustee transfer. An ...
Description: This article describes how there are many kinds of plans and arrangements under which qualified annuities are issued, and the rules governing them differ considerably.
Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
premium, guaranteed renewable, group long- term care policies. The IRS held that the use of the company’s ... extremely rare that tax considerations are the primary, or even a leading, driver in determining statutory ...
Description: This dialogue discusses the history and purpose of section 811(a) and its historic role in the computation of life insurance company taxable income and, in particular, reserves.
Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
Risks and Rewards, February 2017, Issue 69
with value. Deliver substantive benefits, with a primary focus on professional development content. Value ... up with great, great powerful, wonderful health care. I'll tell you what. We're going to win again.
Description: Read the February 2017 issue of Risks and Rewards published by the Investment Section.
Topics: Finance & Investments>Investment policy; Finance & Investments>Investments; Finance & Investments>Investment strategy - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments