Description: The principal purpose of this paper is to examine some of the factors that must be considered if the concept of investment generations is applied to the distribution of investment income within individual life insurance lines of business. It also includes a discussion of the paper. From Transactions of Society of Actuaries 1977, Vol. 29.

Description: This paper describes a streamlined procedure for allocating investment income which permits the application of a single current investment-year interest rate, together with an averaged rollover rate, to an adjusted asset base to give essentially the same results as the traditional investment-year method. It also includes a discussion of the paper. From Transactions of Society of Actuaries 1976, Vol. 28.

Description: Presented at April 1985 Spring Meeting. Discusses: Futures, Options, Floating rate securities, Oil and Gas, Real Estate, Leased equipment, Joint ventures, Stripped securities, Zero coupon bonds, Mortgage pools, Sales - leasebacks.

Description: Presented at May 1985 Spring Meeting. This session discussed: Capital gains and losses accounting, Internal sales of investments among portfolios, Equity investment accounting, Internal stripping of securities, Internally manufactured puts and calls, Allocation of taxes and investment expenses among portfolios, Accounting systems needed.

Description: 1993 SOA Meeting, Quebec. This session discussion is about accounting, collateralized mortgage obligation structures, hybrid bonds, federal income taxes, fair-value disclosures and derivatives.