Departments
inSide TRacK ..............................
6
∆ = k
linda mallon
pReSiden T’S MeSSage . . . . . . . . . . . . . . . . . . . . . . .
8
stepping Back to look forward
Ken Hohman
leTTeRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
coMMenTaRy . . . . . . . . . . . . . . . . . . . . .
16
10 reasons to review a mature captive
donald riggin
Up To code .....................
20
are You a rule follower?
Julia t. phillips
Special Sec Tion ..........................
54
soa annual meeting
woRKShop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
64
the tax Deductibility of Unpaid
employee Welfare Benefit claims
wayne wisong and Juan Kelly
TRadecRafT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
70
managing Warranty goodwill
michael paczolt
hUMoR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
78
Dumb Power
tom Bakos
BooKlinKS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
82
euler’s gem
review by paul conlin
STaTiSTical MiScellany . . . . . . . . . . . . . . . . . . .
83
customer service is crucial to
repeat Business and Profitability
cRyp Tic pUzzle . . . . . . . . . . . . . . . . . . . . . . . . . . .
84
idolators
tom toce
pUzzleS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
86
leaving las Vegas
mark danburg-wyld
end papeR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
88
the hardest thing i’ve ever Done
robert J. rietz
Published by
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Ken Hohman
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mary downs
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editor And AssistAnt director for puBlicAtions
linda mallon
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cindy Johns
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Contingencies (issn 1048-9851) is published bimonthly by the American Academy of Actuaries, 1850 m street, nw, suite 300, washington, dc 20036-5805.
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