Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • Bankruptcy and Benefit Plans
    Benefit Plans Discussion of bankruptcy and the implications for benefit plans, the obligations, collectively ... benefits. Specific discussion of the LTV case. Bankruptcy;Employee Retirement Income Security Act=ERISA;Pension ...

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    • Authors: Lawrence J Sher, Application Administrator, Mark Wintner
    • Date: Apr 1992
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Pensions & Retirement
  • Consulting on Mergers and Acquisitions
    Consulting on Mergers and Acquisitions Presented at June 1996 Spring Meeting. This discusses the effect ... effect on pension plans of mergers and divestitures and looks at the importance of due diligence as part ...

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    • Authors: Ronald Gebhardtsbauer, James A Kenney, Hector H Mislavsky, Max J Schwartz
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Finance & Investments; Pensions & Retirement>Corporate plans
  • U.S. and Canadian Demutualizations - Postmortem
    - Postmortem From a session at the annual meeting of the Society of Actuaries held in Chicago, Illinois ... 2000 Panelists discuss the changes these companies were making, the experience so far as a public ...

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    • Authors: Earl Martin, Barry L Shemin, Robert W Wilson, William J Wheeler, Caitlin F Long
    • Date: Oct 2000
    • Competency: Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting
  • Accounting For Mergers And Acquisitions
    Accounting For Mergers And Acquisitions Presented at May 1985 Spring Meeting. This ... Coinsurance;Internal Revenue Service=IRS;Market value of entities;Taxes=Taxation;Mergers & acquisitions=M&A; ...

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    • Authors: Stephen D Bickel, Richard S Miller, Thomas E Skillman, Robert Stein, Keith A Tucker
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • U.S. Federal Income Taxes
    Federal Income Taxes The panel discussed US federal income taxes, addressing parts of the tax equity and fiscal ... fiscal responsibility Act of 1982- TEFRA- related to life insurance company taxes and policy owner aspects ...

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    • Authors: Charles G Bentzin, Stephen D Bickel, Albert P Burgess, Harold Cherry, James W Dederer, John H Elken, Ardian Gill, Ralph H Goebel, Allan D Greenberg, Douglas N Hertz, Carroll R Hutchinson, Jeffrey Miller, Richard Minck, Robert E Rich, Alan W Sibigtroth
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Life Insurance; Reinsurance
  • The New Purchase Accounting
    The New Purchase Accounting Presented at May 2002 Spring Meeting. The Financial Accounting Standards ... pronouncements during 2001 that materially change the way in which companies account for purchase transactions ...

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    • Authors: Jason Morton
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]