Description: Presented at May 1985 Spring Meeting. This session discussed: AICPA activity in purchase accounting, Merger/Acquisition accounting, Assumption reinsurance, Minority interest accounting alternatives, Foreign mergers, acquisitions, and joint ventures accounting, Tax considerations in structuring mergers and acquisitions.

Description: Presented at May 1985 Spring Meeting. This session discussed: Applicable American Academy of Actuaries financial reporting recommendations, Techniques used in establishing margins, Appropriate margins under internal replacement programs, GAAP earnings impact of various methods for establishing margins for adverse deviation, Special considerations for interest-sensitive and lapse-sensitive products.

Description: Speaker works through a detailed example of GAAP analysis and reporting for a universal life product. Session 40TS of the 2005 Valuation Actuary Symposium.

Description: This Special Release of the Financial Planning and Control Division of the LOMA is a well-organized summary of the responses of 96 U.S. stock life insurance companies that adjust statutory statements to a GAAP basis. Results are presented in Section A for all 96 companies, in Section B for 36 companies with less than $25 million of premium income, and in Section C for the remaining 60 companies. From The Actuary, October 1974, Vol. 8, No. 8.

Description: Discussion of the existence of embedded derivatives and the consequent required accounting treatment in Modco and Similar Reinsurance Arrangements

Description: Article from The Actuary, June 1971 – volume 5 - Issue 6 answers the question- What are adjusted earnings?

Description: Discussions of alternative approaching to setting ascribed premiums for market risk benefits under FASB targeted improvements.

Description: Article from The Actuary, April 1972 – volume 6 - Issue 4 revisits the topic of natural reserves and how they indicate the level of cash values that can be provided under such assumptions without gain or loss from surrender.

Description: Article from The Actuary, November 1971 – volume 5 - Issue 9 is a reprint of an address delivered at the 1971 Annual Conference of the LOMA. The article discusses realistic financial reports for life insurance companies.

Description: Presented at June 1985 Spring Meeting. Discusses statutory and GAAP accounting alternatives for Universal Life, Variable Products, Flexible Premium Annuity and Single Premium Deferred Annuity.