b. the terms of the residency agreement or membership agreement and any limitations on the period for which commitments are made;
c. any known, significant limitations on the organization’s ability to change future periodic fees;
d. any refund guarantees;
e. any limitation on the services provided and any collectability risk for services limited under the contract or requiring additional payment;
f. any contract provisions for prepaid health care or for additional charges if a contractual resident or member receives health care;
g. any affiliation with another entity and the extent to which any such entity would assume responsibility for the organization’s obligations; and
h. any other matter that, in the actuary’s professional judgment, is expected to have a material effect on the organization’s current or future financial statements.
