Pay for Infra Improvements with the FHAT Tax

By Eric P. Harding
I’m going to let you in on a little secret. This editor’s note is the last thing that gets done for every issue.

By Tom Campbell
I’ve always been a fan of sports—pretty much all sports. While my current participation is limited mainly to cycling and an occasional round of golf, I will watch or read about just about anything sports-related.

By Ken Kent
Ever since a minimum continuing education requirement in ethics became part of the requirements for Enrolled Actuaries, I have been interested in the interplay between the Code of Professional Conduct (“the Code”) and ethics.

By Warren Manners

By Tom Toce
I wanted to contribute something to this month’s column. I’m presenting another puzzle by Bob Fink and Jerry Miccolis.

By Josh Feldman
I don’t know about you, but by the end of winter this year, I needed a vacation.

By Sam Gutterman
Acting as a free-rider is receiving benefits from others’ actions without contributing one’s fair share of the cost.