Description: This is a discussion about the Opinion No. 8 Bulletin on accounting for the cost of pension plans that was recently issued by the Accounting Principles Board of the American Institute of Certified Public Accountants and Bulletin No. 21 recently issued by the Committee on Accounting and Auditing Research of the Canadian Institute of Chartered Accountants, and the effect these bulletins will have on the preparation of actuarial valuations of pension plans. Also discussed is the use of level-premium life insurance in connection with employee benefit plans and the underwriting, actuarial and other problems encountered in the design and marketing of such plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 54.

Description: This is a teaching session focusing on ERISA tax forms.

Description: This panel discussion, presented at the SOA's May 1976 Meeting in Houston, presented information related to the philosophy and practice of investment income allocation. Topics inlcluded: investment income allocation for individual and group products, subdivision of investment income by line of business, new money rates applicability for individual and group products, investment considerations for pension, annuity and life insurance, and regulatory restraints. From Record of the Society of Actuaries 1976, Volume 2, No. 2.

Description: This is a discussion about the Opinion No. 8 Bulletin on accounting for the cost of pension plans that was recently issued by the Accounting Principles Board of the American Institute of Certified Public Accountants and the effect this bulletin will have on the preparation of actuarial valuations of pension plans. Also discussed is the use of level-premium life insurance in connection with employee benefit plans and the underwriting, actuarial and other problems encountered in the design and marketing of such plans. Finally, the discussion moves to the marketing, underwriting and administration of vision care and prescription drug benefits, and the advantages and disadvantages of providing survivor benefits in group life and qualified pension plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 53.

Description: This panel discussion was presented at the 1980 SOA Spring Meeting in Minneapolis. Discussions included Pension Plan issues related to Financial Accounting Standards Board FASB disclosure, accounting and reporting. FAS 35 And FAS 36 were discussed in detail. From Record of Society of Actuaries, Vol. 6, No. 2.

Description: This session from the 1984 SOA Atlanta Meeting is about the FASB's preliminary views on pension accounting issues and the shortcomings of the views from the actuarial perspective.

Description: This session discussion is about review of experience under new pension accounting standards in the United States and in Canada i.e., FASB No. 87 and 88, CICA. From Record of the Society of Actuaries Vol. 14, No. 1.

Description: This session discussion is about the initial experience under Financial Accounting Standard 87, how have plan sponsors reacted, what assumptions are being used, further guidance from Financial Accounting Standards Board staff, and the work of Interim Actuarial Standards Board. From Record of the Society of Actuaries Vol. 12, No. 4A.

Description: This discussion reviews accounting for non-pension post-retirement benefits. Current FASB developments, Funding issues, Assumptions and methodology are examined. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: This 1981 session concerned public issues that involve both actuaries and accountants, such as pension plan funding and reporting, GAAP for mutual life companies and independence in auditing. From Record of Society of Actuaries, Vol. 7, No. 2.