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 report is a summary of a meeting session that occurred at the SOA's 1976 Spring Meeting in Washington D.C. The general discussion was related to employee benefit plans funding and cost. Specific topics covered included: impact of inflation on non-pension benefit plans, methods used to cope with inflation, and the effect of social insurance on inflation.

Description: This session from the 1976 SOA Fall Meeting is about the trends in the regulatory climate in Canada and the U.S., regulation by state government of the conduct of group insurance and responsibility of regulating the insurance business.

Description: This panel discussion session focuses on health care alternatives with the objective to improve care and reduce costs. Includes discussion on national programs, managed care