United States: Actuarial Services

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

Valuation At The Top: Strategic Insights For Ultra-High-Net-Worth Individuals And Estates

Ultra-high-net-worth individuals and families face a valuation environment that is far more complex than simply determining the worth of an asset. In the context of trust, gift, and estate tax planning, valuation becomes a foundational discipline that affects wealth transfer strategy, tax efficiency, compliance, and long-term family outcomes.

United States Wealth Mgt

IG

IR Global

The Accounting Profession: Navigating A Skilled Worker Shortage

In recent years, the accounting profession has been grappling with a concerning trend: a shortage of skilled workers. According to the American Institute of CPAs (AICPA)...

United States Accounting

AC

Ankura Consulting Group LLC

Cybersecurity Breach Suits Raise Questions About Liability For Benefits Plans

Cybersecurity breaches concerning workers' personal information and retirement savings have increased liability risks for benefit plans and third-party administrators under federal benefits laws.

United States Employment

HB

Hall Benefits Law

FINRA Proposes Rule Change Regarding Qualification Exams

FINRA proposed a rule amendment to restrict access to representative- and principal-level qualification scores.

United States Accounting

CW

Cadwalader, Wickersham & Taft LLP

Understanding An Actuarial Valuation

United States Accounting

BN

Baker Newman Noyes

Long Term Care Insurance And Actuaries

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Actuarial Standards Board Seeks Input On Public Pension Plan Work

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Criteria For Identifying Staff Having A Material Impact On A Firm’s Risk Profile Published

European Union Finance

AO

A&O Shearman

Full Disclosure: A Practical Guide For The HR Professional When Preparing The Retirement Plan Portions Of A Proxy Statement

United States Employment

TC

Thompson Coburn LLP

When Bureaucrats Don’t Listen To Actuaries

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

New York Courts Treat Actuaries And Accountants Differently

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Major Actuarial Organizations Speak Out On Public Pension Funding

United States Employment

RB

Reinhart Boerner Van Deuren s.c.

The NFL Needs Actuaries

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Updated ASOPs For Pension Plans Go Into Effect In 2014

United States Employment

RB

Reinhart Boerner Van Deuren s.c.

Virtual & Digital Health Digest

United States Healthcare

AP

Arnold & Porter

Podcast - The New Rules Of Healthcare Fraud Enforcement

United States Healthcare

HK

Holland & Knight

Technological Revolution Heralds A New Dawn For Financial Markets

United States Finance

AO

A&O Shearman

Littler Lounge: Just Cause For A Chat About Corrective Actions (Podcast)

United States Employment

LM

Littler Mendelson

Debt's Grip: What Consumer Bankruptcy Reveals About Financial Risk In America (Podcast)

United States Insolvency

BS

Ballard Spahr LLP

Legal Risk Management For ERM Consultants

A growing area of consulting for actuaries is enterprise risk management or ERM.

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Deficit In Student Health Plan Leads To Actuarial Malpractice Claim

Published reports point to a lawsuit filed in October by the University of California Board of Regents against Aon Hewitt for actuarial malpractice.

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Actuaries And Sex Predators

Here’s a bit of trivia. In published court cases, the word "actuarial" appears most often in court decisions which deal with sexual predators.

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Actuaries Are From Mars, Judges And juries Are From Venus

When handling actuarial matters in the courts, a significant aspect of the task involves translation.

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Actuaries Are Not Fiduciaries (And That's A Good Thing)

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Reserve Surprises - Sharks Prowl

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

In New York, Actuaries Are Not Professionals

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Actuarial Standards Board Has Full Slate Of Exposure Drafts

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Dewonkify – Actuarial Value (Of Health Benefit Plans)

United States Accounting

DB

Drinker Biddle & Reath LLP

New ASOP On Enterprise Risk Management

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Life Insurance In The Present Investment Environment

United States Insurance

FB

Farella Braun & Martel

Options Backdating: The Statistics of Luck

United States Strategy

N

NERA

Pension Protection Act Of 2006: Changes For Defined Contribution Plans

United States Employment

PG

Powell Goldstein LLP

Diversification Rights and Notice Requirement for Retirement Plans With Investment In Employer Securities—IRS Delays Date For Providing Notice And Issues Model Notice

United States Employment

CL

Cooley LLP

Life Insurance In The Present Investment Environment

This is to alert, but not alarm, you about a consequence of the recent financial decline that you may have overlooked: the effect on life insurance policies.

United States Insurance

FB

Farella Braun & Martel

Options Backdating: The Statistics of Luck

In this article, we explain why: some patterns of option grants that may appear extremely unlikely are actually very likely; the calculations presented in the March 18, 2006 Wall Street Journal article can be misleading; and factors that were disregarded in published probability calculations may be especially important when estimating the likelihood of grants for specific companies.

United States Strategy

N

NERA

Pension Protection Act Of 2006: Changes For Defined Contribution Plans

The Pension Protection Act of 2006 ("PPA"), which was signed into law on August 17, 2006, made many significant changes to laws affecting defined contribution plans. This Client Alert briefly describes the PPA changes applicable to defined contribution plans that plan sponsors should consider now for implementation in 2007.

United States Employment

PG

Powell Goldstein LLP

Diversification Rights and Notice Requirement for Retirement Plans With Investment In Employer Securities—IRS Delays Date For Providing Notice And Issues Model Notice

As we previously reported, the Pension Protection Act of 2006 (the "Act") made significant changes to the laws governing retirement plans. While the effective dates of many of these changes are staggered over the next several years, there are two related changes that are effective almost immediately, for plan years beginning on or after January 1, 2007.

United States Employment

CL

Cooley LLP

For Investment Management Clients And To Other Interested Parties Conflicts Unavoidable For Investment Advisers

United States Finance

FL

Foley & Lardner

Qualified Retirement Plans: February 2005 Developments

Automatic rollover provisions apply to mandatory distributions made on or after March 28, 2005. Involuntary cash outs of more than $1,000 (but less than $5,000) are required to be automatically rolled over to an IRA on and after March 28, 2005, unless the participant elects otherwise.

United States Strategy

FL

Foley & Lardner

UPDA Updated 401(K) Plan Regulations Finalized

Updated final regulations were recently issued covering 401(k) plans. Pre-tax contributions made by 401(k) plan participants are tested for discrimination each year under the actual deferral percentage (ADP) test under Section 401(k) of the Internal Revenue Code of 1986, as amended (the "Code").

United States Strategy

VP

Vedder, Price P.C.

Pension Schemes and Disability Discrimination

From 1 October 2004 changes in the law have been introduced which impose controls on the way occupational pension schemes can operate in relation to disabled people.

United States Strategy

JD

Jones Day

IRS Issues Guidance on Automatic Rollover Rule (Employee Benefits Update)

Also discussed in this article: IRS Issues Final 401(k) Regulations; USERRA Health Continuation Coverage Period Extended for Military Service.

United States Tax

GP

Goodwin Procter LLP

The New Tax Definition of "Dependent": Uniformity or Unitended Consequences?

United States Strategy

RJ

Rothgerber Johnson & Lyons LLP

Recent Developments for Qualified Retirement Plans; Final HIPAA Portability Rules Announced

United States Strategy

FL

Foley & Lardner

Qualified Retirement Plans: December 2004 Developments

United States Strategy

FL

Foley & Lardner

DOL Proposes Amendment to Prohibited Transaction Exemption Concerning Interest-Free Loans

United States Finance

GP

Goodwin Procter LLP

IRS Clarifies Control Group Rules For Tax Exempts

United States Strategy

FL

Foley & Lardner

Qualified Retirement Plans: November 2004 Developments

United States Strategy

FL

Foley & Lardner

Proposed Section 403(b) Regulations

United States Strategy

SA

Sutherland Asbill & Brennan LLP

Changing the Terms of a Pension Scheme

United States Strategy

JD

Jones Day

IRS Proposes Regulations on Phased Retirement Under a Pension Plan

United States Strategy

SA

Sutherland Asbill & Brennan LLP

Employment Law Alert

United States Strategy

HK

Holland & Knight LLP

IRS Issues Long-Awaited Guidance On 403(B) Annuities For Tax-Exempt Organizations

United States Strategy

MW

McDermott Will & Emery

Qualified Retirement Plans: October 2004 Developments

United States Strategy

FL

Foley & Lardner

Employee Benefits Update - IRS and SSA Announce Dollar Limits and Thresholds for 2005

United States Strategy

GP

Goodwin Procter LLP

New Legislation Accelerates Taxation Of Deferred Compensation

United States Strategy

DP

DLA Piper Rudnick Gray Cary

Nonqualified Deferred Compensation in a Changing Environment

United States Strategy

VP

Vedder, Price P.C.

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