Description: This presentation is an open forum, session number 44, presented at the 1999 Valuation Actuary Symposium, held September 23-24 in Los Angeles. The panelists respond to questions submitted prior to the session, as well as questions from participants during the session. A wide range of valuation questions are considered, including topics related to product tax and tax reserves, secondary guarantees, cash flow testing, and various statutory reserve issues.

Description: From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Addresses a variety of financial reporting issues of interest to the attendees at a meeting of Valuation Actuaries.

Description: Presentation of asset liability management techniques to better manage interest rate risk by matching the anticipated cash flows from assets with that of the companies liabilities. Some alternative perspectives/techniques from Canadian insurers are discussed. Article discusses the varying asset/liability management issues pertinent to life insurance companies and defined benefit plan sponsors

Description: This session is about the philosophy and implications of investment income allocation for individual and group products, bases available for subdivision of investment income by line and within lines of business, applicability of new money rates to individual and group products, and regulatory restraints.

Description: This presentation, session number 85PD, took place at the 1999 Spring Meeting of the Society of Actuaries, held May 24-25 in Atlanta. The panelists review existing and pending Actuarial Standards of Practice as they relate to life insurance financial reporting in the United States. Other topics include the nature of reliance on ASOPs by statutory authorities, and the composition and processes of the Actuarial Standards Board, the body that establishes the ASOPs. From the Record of the Society of Actuaries, Vol. 25, No. 1.

Description: This session from the 1995 SOA Boston Meeting focuses on Standards of Practice SOP topics that are breaking at the time of the meeting including ASP 4 - pension standards, health standards, and the sales illustration standard. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: Members of the Society of Actuaries [SOA] Committee on Non-Forfeiture Values discuss how their committee meetings usually go. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4B.

Description: This session from the 1981 SOA Spring Meeting concerns the relationship of product design and investment philosophy in light of the high interest rate environment and increased lapsation. Topics discussed were changes in the maturity of debt instruments, how withdrawals provisions affect product pricing, allocating specific classes of assets to product lines and surplus objectives resulting from the matching of assets and liabilities. From Record of Society of Actuaries, Vol. 7, No. 3.

Description: Presented at May 1986 Spring Meeting. This session discussion is about a corporate environment with a stated return on equity objective: How does this objective interface with GAAP, statutory profit per unit issued, break-even year, premium or revenue growth, market share and cash flow.

Description: This session discussion is about the revisions to the standard nonforfeiture methodology as proposed by the Society of Actuaries' task force on nonforfeiture values. Items to be discussed include retrospective versus prospective methodology, no-cash-value whole life, rate regulation issues, and market value adjustments. From Record of the Society of Actuaries Vol. 15, No. 2.