Description: An extension of a paper published in the 1952 Transactions by the same author, describing and classifying various funding methods for defined benefit pension plans. Followed by discussion papers submitted by several authors.

Description: The Actuary Vol. 22 , No. 7. This articles explores the dangers posed by many guaranteed-return life insurance and annuity products.

Description: This is a presidential address to the Society of Actuaries by Donald R. Sondergeld. From Transactions of Society of Actuaries 1992, Vol. 44.

Description: Presented at May 1985 Spring Meeting. Discusses: Target surplus formulas for specific product lines, Projecting product line surplus needs, How cost of capital is charged to product lines, Criteria to use in allocating capital to or withdrawing capital from specific product lines, Differing techniques appropriate for stock and mutual companies, Differing techniques appropriate for the United States and Canada, How capital allocation relates to regulatory requirements, How capital allocation relates to competition in other industries.

Description: This session at the SOA 1962 Jacksonville and Chicago Regional Meetings focuses on the sales results for pension trust and profit sharing plans. Also, the shift from Industrial to Ordinary sales and resultant mortality is discussed.

Description: At this 1992 panel discussion, the panelists, including Congressman Dan Rostenkowski, Chairman of the House Ways & Means Committee, discuss health care and comment on some of the health care proposals that are currently on the table, including the Administration's plan for overhauling the health care system. From the Record of the Society of Actuaries Vol. 18, No. 1A.

Description: This paper will use a sample example to examine the relationship between the pricing objective of ROI and the corporate profit measure of ROE. From Transactions of Society of Actuaries 1987, Vol. 39.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the pitfalls of underwriting group pension funding contracts with significant interest guarantees. Insurance companies are faced with concerns in meeting solvency requirements, reducing surplus strain, and managing risk. Methods and procedures that companies are using in evaluating and monitoring risk and in matching assets with emerging liabilities are highlighted.

Description: This session discussion is about the update on revision of standard valuation law and MSVR, Actuarial Standards Board, NAIC, FASB, Emerging Issues Task Force, AICPA and COVARA. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: In this paper the author develops techniques for measuring GAAP return on total capital by line of business, where total capital includes “benchmark surplus,” the amount of statutory surplus set aside, in addition to reserves, to support in-force business. The author also shows how GAAP returns relate to the internal rate of return the actuary may have calculated to describe expected profitability on a statutory basis. Includes discussion and author’s review of discussion. From Transactions of Society of Actuaries 1982 Volume 34.