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Features Text
September/October 2002 cover

'Til Death Do Us Part

It's only a slight exaggeration to say that the best way to run for Congress is to read the obituaries in the morning. If you don't see the incumbent's name, go back to bed and forget it. But it wasn't always that way.
by John C. Armor

Valuing Companies,
Valuing Pension Plans

Failure to value pension plans properly can dramatically overvalue companies when pension assets are outgrowing liabilities and undervalue them when the reverse is true.
by Lawrence N. Bader

Pension Valuation Needs
More Disclosure,
Not a New Formula

Actuaries and accountants need to explore better ways to present DB pension plans on corporate financial statements, but wrapping them in a package labeled "non-operating assets" is not the answer.
by Eric J. Klieber

3 globe headed men

Determining the Future
of Mortality

A novel approach to assessing and quantifying the factors that will affect future mortality.
by Allen M. Klein

INSIDE TRACK

LETTERS TO THE EDITOR

COMMENTARY
Homeland Security Insurance
by Paul Sarnoff


POLICY BRIEFING
The Academy and the State of
Health Insurance Regulation
by Joanna Ossinger

WORKSHOP
The 2001 CSO Mortality Table
by Brian King and Dave Miller

Tradecraft
Taking the Spike Out of
IT Claims
by Timothy Ehrhart

HUMOR
Reincarnation
Tom Bakos

BOOKLINKS
Blue Ridge
Review by Linda Mallon

STATISTICAL MISCELLANY

PUZZLES

END PAPER
Follow the Leader
by Richard T. Zatorski


American Academy of Actuaries