Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. In this session dealing with life insurance company federal income tax, the panelists discuss the impact of the so-called deferred acquisition cost [DAC] or proxy DAC tax created by the Omnibus Budget Reconciliation Act [OBRA] of 1990. Topics include stock versus mutual company reactions and response, the impact on mergers and acquisitions, reinsurance, and consolidation, product changes, small company problems and opportunities, new categories of specified insurance contracts, and the impact on Canadian companies. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4B.

Description: Full version of The Financial Reporter, Issue No. 70, September 2007.

Description: Full version of The Financial Reporter, Issue No. 65, June 2006.

Description: This panel discussion session explored alternative methods for accounting recognition of the costs of policyholder dividends. The theoretical bases, as well as the impact on anticipated earnings patterns, are discussed. Implementation issues are also discussed. Discussion of participating products in the UK and accounting methods used for them is also included.

Description: This session discussion is about methods of deriving cost of capital for enterprise, application to mutuals and empirical values of capital cost for stocks and mutuals in recent years. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: This paper introduces basic embedded value EV principles, concepts and formulas that will be especially valuable to the beginning students of EV.

Description: At this session of the SOA 2004 Annual Meeting, the authors of a text on mergers and acquisitions each discuss their contribution to the book, which covers all aspects of an acquisition.

Description: This presentation is about actuaries evaluating the emerging demographic data in order to plan for the financial effects of AIDS. From the Record of the Society of Actuaries Vol. 17, No. 2.

Description: From a panel discussion session at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999 Panelists discuss problematic aspects of applying GAAP to insurance products, challenges in producing GAAP financials, and various ways in which mutual companies are integrating this new reporting basis into their management process. From the Record of the Society of Actuaries, Vol. 25, No. 1.

Description: Presented at May 2002 Spring Meeting. Discusses emerging trends worldwide in financial reporting, management, FASB and how to look at a performance management tool.