Description: This session from the 1995 SOA Vancouver Meeting discusses recent economic developments leading many companies to reduce their workforce, examines the impact of this activity on the pension plan, nondiscrimination rules and explores design options that have been used in conjunction with downsizing. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: This session from the 1994 Valuation Actuary Symposium covers GAAP issues and fair value financial reporting including the topics of FAS 115, fair valuation of liabilities, purchase-GAAP accounting and GAAP for mutuals.

Description: From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 In this session the panelists discussed the issues related to the actuarial aspects associated with the demutualization process. The issues discussed included: • Developing historical and prospective assumptions • Aligning the models used in the company’s philosophy regarding dividend determination and pricing • Creating experience assumptions when less-than-perfect data exist • Determining who gets what • Complying with actuarial and accounting standards

Description: 1990 Valuation Actuary Symposium Proceedings is a workshop on statutory, GAAP and tax issues for the valuation actuary. Various specific state regulations are discussed.

Description: This session from the 1990 Valuation Actuary Symposium discusses three separate issues: First, the New York regulation 126 as it relates to the valuation of annuity and single premium life reserves. Second, Non-guaranteed elements opinion. Third, New Jersey Excess Interest reserve adjustment.