Description: This session discussion is about the state of the art for the valuation actuary and the technical developments have occurred that will be useful to valuation actuaries. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: An updated and expanded translation of the 1863 Theory of Life Insurance Premium Reserves by Dr. August Zillmer, Stettin, Prussia. This is a seminal paper for the life insurance reserve method used extensively in Europe.

Description: This paper was written to demonstrate that universal life and indeterminate premium products are similar to participating plans. Followed by several discussion papers submitted.

Description: Presented at October 1985 Annual Meeting. Discusses: Measures which should be used in setting objectives and in evaluating performance for insurance companies and product lines, Variations that are appropriate for stock and mutual companies and United States and Canadian companies, Qualitative considerations in interpreting and evaluating information by the management reporting system.

Description: This session from the 1995 SOA New York City Meeting covers an overview of the market for acquiring blocks of business, the legal, regulatory and valuation issues involved, acquiring a block through assumption reinsurance or novation, and tax and legal considerations in the acquisition process. From the Record of the Society of Actuaries, Vol. 21, No. 2.

Description: In an open-format session, panelists discuss current tax issues relating to reinsurance and address questions from the audience. Two specific tax issues addressed were: [1] tax treatment of ceding commissions in the case of surplus-relief or other financial-reinsurance transactions, and [2] IRCode Section 845b and tax-motivated reinsurance transactions. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4A.

Description: This session from the 1995 SOA New York City Meeting presents GAAP for mutual life insurance companies including the implications of FASB issued Financial Interpretation 40, GAAP issues for mutuals, DAC, dividends and FAS 120. From the Record of the Society of Actuaries, Vol. 21. No. 2.

Description: This session discussion is panelists debating conflicting proposals as to how best to overhaul regulations governing reserve credits for reinsurance. Between the debate and other presentations, the panelists will address the following subjects and current issues, reinsurance resere credits, mirror reserving, proposed changes to the NAIC model law on reinsurance reserve credits, and reserve credits involving unauthorized reinsurers. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: This presentation, session number 63PD, took place at the 2000 Annual Meeting of the Society of Actuaries, held October 15-18 in Chicago.The panel discusses various reinsurance problems that have been reported in trade journals and the popular press. Topics include the London Circle, underpriced workers' compensation pools and medical stop loss, vertical pricing, and other problems. From the Record of the Society of Actuaries, Volume 26, No. 3.

Description: This paper discusses the Bayesian graduation method of Kimeldorf and Jones and develops methods for managing four technical problems in their method. It also includes a discussion of the paper. From Transactions of Society of Actuaries 1977, Vol. 29.