- Amendments to IFRS 17 from February 2019 IASB Meeting
By Laura Hobern, Magnus Wilson | 19 February 2019
As the industry has moved towards implementing IFRS 17, a number of issues have been raised, and at the February 2019 meeting, the IASB discussed four of these issues and tentatively approved a number of amendments to the standard.
- The Medicare Advantage Value-Based Insurance Design Model: Overview and considerations
By Catherine M. Murphy-Barron, Pamela M. Pelizzari, Brian Regan | 19 February 2019
This research brief describes the Value-Based Insurance Design model for Medicare Advantage organizations (MAOs) and explores key considerations for eligible MAOs considering participation in the model.
- An end to manufacturer rebates as we know them today?
By Deana Bell, Jennifer Carioto, Matthew Hayes | 15 February 2019
The proposed rule to make drug manufacturer rebates no longer protected under the Anti-Kickback Statute has broad impacts to federally funded prescription drug programs, especially Medicare Part D.
- Year-End 2018 Actuarial Function: What's new
By Aisling Barrett, Eoin King | 15 February 2019
This briefing note highlights what’s new for actuarial functions in Ireland to consider at year-end 2018.
- Recommendations for developing a Stress and Scenario Testing framework
By Emma Hutchinson, Fred Vosvenieks | 15 February 2019
This note provides high-level recommendations for insurance companies when developing or enhancing their Stress and Scenario Testing framework.
- Pathways to Success MSSP final rule: Winners and losers
By Anders Larson, Cory Gusland | 14 February 2019
This paper examines the Medicare Shared Savings Program’s (MSSP) final rule from the perspective of different accountable care organization (ACO) situations to help readers understand how the MSSP rule might affect different ACOs.
- Public Pension Funding Index, 4th Quarter 2018
By Rebecca A. Sielman | 14 February 2019
The estimated funded status of the 100 largest U.S. public pension plans dropped from 72.9% at the end of September to 67.2% at the end of December as measured by the Milliman 100 Public Pension Funding Index (PPFI).
- Giving nonqualified deferred compensation plans their due diligence in M&As: Part II - Top-hat and FICA fitness
By Henrik P. Patel, Dominick Pizzano | 14 February 2019
Will the nonqualified deferred compensation plans (NDCPs) still fit within the top-hat exemption post-merger and have the NDCPs Federal Insurance Contributions Act taxes been properly applied to the benefits?
- Milliman Market Monitor London - 31 January 2019
By Neil Dissanayake, Peter Lin | 13 February 2019
European equity markets made strong gains in January, fully recovering from the slump in December, on the back of improving relationships between China and the US and signs of the Federal Reserve being more patient on raising interest rates.
- Student loans and regulation: A bumpy ride for borrowers
By Leighton A. Hunley, Katherine A. Pipkorn | 13 February 2019
Student loans now account for 10.7% of overall household debt, though a decade ago they accounted for less than 5%.