Description: This meeting session from the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on allocation of assets and investment income. The discussions included: implications of allocating specific assets to particular lines of business, introduction and management of specific allocation procedures, and the principal allocation methods.

Description: Sequel to the author's paper The Taxation of Insurance in Canada, which was published in 1970 in Volume XXII of the Transactions. The first paper covered the history of insurance taxation in Canada through 1969, including a description of the radical changes that became effective that year as an early phase of tax reform, following the 1967 recommendations of the Royal Commission on Taxation. Further general tax reforms became effective in 1972, including the introduction of taxes on capital gains a number of clarifications and refinements were also enacted in 1973. The present paper outlines these general changes, with particular emphasis on their effect on insurance. Finally, a completely revised mathematical presentation of the taxation of insurance corporations is given, together with formulas and examples of the marginal taxation rates on various kinds of income and disbursement of such corporations. Followed by discussion papers submitted by 2 authors

Description: This session is about meeting the needs for financial information in managing an insurance company. Topics include: 1. What are management's basic needs how are they met can financial systems continue to meet the challenge? 2. Are fundamental changes ahead for GAAP reporting? 3. Is it time for mutual companies to provide more meaningful financial information? 4. Can current regulatory reporting meet the needs of the 21st century? 5. Can separate statutory and GAAP systems continue to coexist? 6. Will the United States regulatory environment reduce our global competitiveness? 7. Variance analysis - Why your predictions were wrong - Which variances are acts of God? - Which variances should be blamed on somebody? - How to deal with interest rate fluctuations 8. Market valuation, why? - What questions are being addressed with market valuation

Description: From the 1986 Valuation Actuary Symposium, held in Washington DC in October 1986 Examination of real life case studies of recent insurance company insolvencies to test whether the concept of the Valuation Actuary would have prevented insolvencies or reduced the losses resulting from insolvencies.

Description: A discussion of the need to connect the interrelated requirements of reserve requirements, capital requirements, risk management, IASB requirements and so forth.

Description: Regulators share their perspective on a variety of issues including statutory reserve related issues. From a session at the 2002 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, September 19–20, 2002

Description: This panel discussion session looked at recent and proposed regulation of life insurance underwriting. Specific topics included: i. Problems with traditional underwriting classifications: privacy, disclosure, anti-discrimination, etc. 2. New and acceptable classifications: smoking, lifestyle, build, blood pressure, finances, etc. 3. Possible transition problems: existing policies, persistency, coordination of previous data with newer classes, etc.

Description: Feature article discussing the Life Settlements business: recent growth, pricing, and future of the business.

Description: This panel discussion session examines the marketing and pricing considerations of group insurance in the 1980's.

Description: Presented at May 2000 Spring Meeting. Some companies are planning to increase sales and lower expenses by packaging the sale of long-term-care coverage with complementary products. Life and annuity combinations, market positioning, product features and product development issues are discussed.