Description: 1994 SOA Spring Meeting, San Francisco. This session explored the process of marking liabilities to market. Topics included: 1. A summary of the FAS 115 requirements. 2. The ACADEMY TASK FORCE ON FAIR VALUE OF LIABILITIES. 3. APPRAISAL METHODS SUBGROUP - FOUR APPROACHES TO FAIR VALUING LIABILITIES. 4. THE PROBLEM OF MARKING LIABILITIES TO MARKET. 5. FOUR APPROACHES TO DISCOUNTING LIABILITY CASH FLOWS.

Description: 1999 SOA Annual Meeting, San Francisco. The panel examined the current efforts of several organizations to craft the next century's insurance valuation framework, and how these efforts are reshaping the way we will do business in the future.

Description: This session at the SOA 2004 Annual Meeting provides updates on statutory reporting issues of current interest, such as state adoption of the 2001 CSO Mortality Table, tax issues related to adoption of the 2001 CSO table, reserving for variable products, and other significant developments at the NAIC.

Description: This presentation is an open forum, session number 45OF, from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake Buena Vista, FL. The panelists provide an opportunity for participants’ questions to be addressed, including questions submitted in advance, on any valuation symposium issue, including financial reporting, valuation, and tax topics.

Description: 1997 Valuation Actuary Symposium, Session 36 talks with experts of their field.

Description: A comprehensive look at Actuarial Guideline 43 VA CARVM. This article examines the statutory and tax implications of AG 43 for the determination of reserves for annuity writers.

Description: Dialogue between Peter Winslow, a tax attorney, and Edward Robbins and Christian DesRochers, tax actuaries, on selected tax issues related to proposals to change statutory reserving from a formula-based methodology to a principles-based approach.

Description: Discussion of the establishment of deferred tax assets or liabilities under Statutory codification

Description: Full version of Small Talk Newsletter, June 2005, Issue No. 24.

Description: This presentation is an open forum, session number 44, presented at the 1999 Valuation Actuary Symposium, held September 23-24 in Los Angeles. The panelists respond to questions submitted prior to the session, as well as questions from participants during the session. A wide range of valuation questions are considered, including topics related to product tax and tax reserves, secondary guarantees, cash flow testing, and various statutory reserve issues.