Description: This article was presented at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries and discussed of the Exposure Draft Recommendations of the Academy Committee on Actuarial Principles and Practices in Connection with Pension Plans and the best estimate requirements of ERISA.

Description: This presentation is an open forum from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The speakers, members of the Pension Committee of the Actuarial Standards Board [ASB], present an update on the ASB’s exposure drafts of actuarial standards of practice intended to provide detailed guidance on setting economic assumptions for pension plans. The session is concerned with selecting actuarial assumptions, specifically economic assumptions, for measuring pension obligations. The speakers note that in addition to providing guidance to actuaries, the standards are designed to help users of our work product understand what actuaries consider in determining their assumptions. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4B.

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: The panelists in this session discuss recent developments impacting the actuarial valuation of retiree health benefits. Topics include Medicare prescription drug reform, FAS 106, and proposed GASB statements. From the Record of the Society of Actuaries, Volume 30, No. 1, Session 19

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists discuss the duties and responsibilities of appointed actuaries, including compliance with qualification standards and actuarial standards of practice. They discuss the United States, where new regulations were recently adopted by the National Association of insurance Commissioners [NAIC], developments in Canada, where new legislation is expected to pass, and also world practice, looking at Europe and the U.K. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4B.

Description: Panelists provide a big picture overview of the M&A process and the roles of the actuary, investment banker, outside counsel, accountants, acquirer and seller. Includes a discussion on actuarial appraisals, ASOP 19 and due diligence. From Record of Society of Actuaries, Vol. 30, No. 1, Session 94

Description: This session from the 1984 SOA New York Meeting covers future trends in the regulation of life insurance company valuation with an accompanying discussion note, the responsibility of the valuation actuary, the actuarial opinon and the SOA and AAA support of the valuation actuary. From Record of the Society of Actuaries Vol. 10, No. 3

Description: This 1991 panel discussion considers several valuation issues from the point of view of an actuary of an insurance Company, a Blue Cross/Blue Shield Plan, and a Health Maintenance Organization [HMO]. The issues discussed include basic methodology, source of data/coding conventions, extended benefit provision, loss adjustment expense, provider arrangements, employer refund arrangements and cash flow testing. From the Record of the Society of Actuaries Vol. 17, No. 3B.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held May 16-17 in New York. The panelists discuss emerging issues in both statutory and GAAP financial reporting. They discuss current activities of the National Association of Insurance Commissioners, ‘NAIC,’ Financial Accounting Standards Board, ‘FASB,’ Actuarial Standards Board, ‘ASB,’ the American Academy of Actuaries, and the American Institute of Certified Public Accountants, ‘AICPA.’ Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 2.

Description: This session is about health insurance cash-flow testing through liability and asset modeling for individual disability income insurance and health valuations. From Record of Society of Actuaries Vol. 19, No. 1B.