Description: Discusses the current status of the valuation actuary concept and regulatory requirements. Also includes historical development of the valuation actuary movement. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: This session explores the issues raised and logistical problems encountered in setting risk-based capital RBC factors for various health products. Also discussed is the development of surplus requriements for disability income products. From the Record of the Society of Actuaries, Volume 27, No. 1, Session 95

Description: Panelists at this session of the SOA 2000 Las Vegas Spring Meeting discuss the roles of the federal and state governments in regulating health care insurance, the potential overlaps of these jurisdictions, and how insurance companies, health plans, and providers are being affected.

Description: 1999 Valuation Actuary Symposium, Los Angeles. The panelists discussed the RBC formula treatment for health products for the life and the health organizations and the managed care organizations. They also covered what the health terms look like in the casualty RBC formula.

Description: This presentation is an open forum, session 58OF, from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The panelists present both theoretical and practical perspectives of the role of assumed asset returns and credit spreads in determining the fair value of policyholder liabilities. They cover financial economics, how other financial service companies value liabilities, what factors go into determining an appropriate discount rate for insurance liabilities, and issues currently being debated by the International Accounting Standards Board [IASB], and the Financial Accounting Standards Board [FASB]. Discussion from participants is included. From the Record of Society of Actuaries, Volume 30, No. 2.

Description: Panelists at this session of the 2000 Valuation Actuary Symposium discuss recent developments in the area of fair-value financial reporting including recent FASB developments, international accounting standards, and different approaches to valuing liabilities.

Description: This session from the 1993 Valuation Actuary Symposium introduces the Basic Issues and Principles Health Practice Note and provides some background information including cash flow testing, Section 7 opinions and an update on solvency issues.

Description: This session from the 1994 Valuation Actuary Symposium covers financial projections of health coverage including the distinction between short-term and long-term projections and and overview of the handbook entitled The Dynamic Financial Condition Analysis Handbook which focuses on dynamic solvency projections.

Description: Panel discussion about GAAP and FASB considerations, and statutory accounting issues. From the 1978 Record of Society of Actuaries, Vol. 4, No. 3.

Description: This is a discussion about computer modeling as a management tool. From Transactions of Society of Actuaries 1969, Vol 21 Pt. 2, No. 59