Table of Contents

• Feature Articles
• Margins in Medical Claim Liabilities under Future Accounting Models
• Rowen B. Bell
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• A Layman's Guide to Corporate-Owned Life Insurance
• Rick Schnurr
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• Stochastic Analysis of Long-Term Multiple-Decrement Contracts
• Matthew Clark and Chad Runchey
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• Principles Underlying Actuarial Science
• Mark Allaben, Christopher Diamantoukos, Arnold Dicke, Sam Gutterman, Stuart Klugman, Richard Lord, Warren Luckner, Robert Miccolis, Joseph Tan
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• Society of Actuaries' Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
• Sam Gutterman, Jennifer Liang, Tracey Polsgrove, Randy Tillis