### A Retrospective Opportunity: Finding Roses Among the Thorns of Retrospective Unlocking

By Steven F. Malerich
To improve accounting for insurance contracts, the Financial Accounting Standards Board (FASB) has decided to eliminate retrospective DAC adjustments, but to require retrospective updates for traditional life and health insurance reserves.

### Fewer Cryptic Squares

By Tom Toce
The previous puzzle was “Cryptic Squares,” and I was going to call this one “More Cryptic Squares.” But “Cryptic Squares” had eight 5 x 5 word squares and hence 80 clues—and I’m not making that mistake again!

### Change Agents

By Warren Manners

### It’s Cross Country Season (Again)

By Josh Feldman
During the dog days of summer, someone saw me struggling while running in the excessive heat and humidity that frequently blankets the Midwest, and asked me why I bother running during the hottest months of the year.

### Life and Death—Twin Pillars of Demography

By Sam Gutterman
What’s going on with fertility and mortality, the fundamental building blocks of demography, the endpoints of life?

By Mike Jennings and Roy Ju
First, let’s set the stage. A rite of passage for anyone aspiring to actuarial work is the exam process.

### The Calculus of Fiction

By Warren Manners

### Some Assembly Required

By Tom Toce
The answers to the clues yield four four-letter words, four six-letter words, four seven-letter words, and one 16-letter word.

### How High Can You Go?

By Stephen Meskin
Let {a1, a2, ..., an} be a non-empty set of relatively prime positive integers, for example {3, 8} for n = 2 or {6, 10, 15} for n = 3.

### How Will You Be Remembered?

By Bob Rietz
We recently (finally?) sold our mountain cabin and moved to a condo within walking distance of downtown Asheville, N.C.

• 1
• 2