Reiner 4 Neuroethics 65 Neuroscience has substantially advanced the understanding of how changes in brain biochemistry contribute to mechanisms of tolerance and physical dependence via exposure to addictive drugs. Promoting a brain disease concept is grounded in beneficent and utilitarian thinking: However such claims may yield unintended consequences by fostering discrimination commonly associated with pathology. Specifically, the language of neuroscience used to describe addiction may reduce attitudes such as blame and responsibility while inadvertently identifying addicted persons as neurobiological others.
The SGRisk case involved an appeal from decisions on a motion to dismiss in an action brought by the New York Workers Compensation Board involving certain insolvent trusts. As the entity responsible for winding up the affairs of these insolvent workers comp trusts, the Board had brought a variety of tort and contract claims against the outside professionals utilized by the trusts, namely the accountants and the actuaries.
First, the court upheld the dismissal of claims alleging negligence by the trust accountants on the grounds the claims were barred by a three year statute of limitations applicable to professional malpractice claims. Instead a longer six year statute of limitations would apply to the actuaries.
The second inconsistency involves fiduciary liability. New York courts have held that accountants are not fiduciaries for their clients. In SGRisk, after the court reiterated that actuaries are not professionals, the court went on to hold that actuaries could be fiduciaries and could be held liable for both breach of fiduciary duty and aiding and abetting breach of fiduciary duty by others.
The appellate court in SGRisk relied on these facts alleged by the plaintiffs as sufficient to be the basis for a breach of fiduciary duty: Yet New York courts only apply the higher standard of fiduciary duty to actuaries and not to accountants and auditors. This development in New York law should be compared with other jurisdictions which have rejected arguments that actuaries are fiduciaries.
For example, in Chua v.
The court expressly rejected arguments that allegations that actuaries gave advice which was relied upon by a pension plan was sufficient to create fiduciary status under ERISA.
In most jurisdictions, the legal doctrines governing the liability of accountants and actuaries are identical.
Actuarial malpractice has become a rising concern in holding actuaries liable for their work, where in previous years it was unheard of. For most professionals, designations must be acquired through a series of training and schooling. Download-Theses Mercredi 10 juin Essay on A Brief Note On Malpractice And Medical Malpractice - The breach by a member of a profession of either a standard of care or a standard of conduct. The typical malpractice deals with the tort of negligence by the professional.
New York courts, for whatever reason, have developed a body of law treating them separately and generating inconsistent results for very similar fact situations.Essay about Actuarial Malpractice. Actuarial Malpractice Actuaries are recognized for using mathematics in certain ways to estimate the financial obligations of a company.
These approximations directly affect the company’s financial situation and outlook for the year. Comprehensive and meticulously documented facts about education. Learn about K education, higher education, Common Core, school choice, digital learning, and more. Goldenson Center for Actuarial Research - Free download as PDF File .pdf), Text File .txt) or read online for free.
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