Description: Presented at October 1985 Annual Meeting. Discusses: Financial Reporting Section meeting, NAIC activities, Financial reporting environment in Canada, Standards for valuation actuaries, FASB activities with respect to accounting for universal life and annuities.

Description: Presented at May 1986 Spring Meeting. This session discussion is about Financial Reporting in Canada and the United States, Financial Accounting Standards Board 'FASB' update, National Association of Insurance Commissioners 'NAIC' update, the role of the Valuation Actuary in the United States.

Description: This 1978 session focused on Group Life Insurance. Questions discussed included: 1. How does current group mortality compare with the 1960 Basic Group Mortality Table? 2. What is the relationship of female to male mortality rates? 3. How do the premium rates of insurance companies compare with the 1960 Basic Group Mortality Table? 4. What group and industry experience indicate the appropriateness of premium discounts and loadings? 5. To what degree are alternative funding approaches utilized for group life insurance? 6. How many life years of exposure are necessary for credibility to be given to the experience of a group? 7. What measures are utilized to hold experience fund deficits to a manageable level for group life? 8. What is the proper reserve for pending or unknown death claims? 9. What is the proper reserve for pending or unknown disability waiver of premium claims? 10. What is the proper reserve for approved waiver of premium claims?

Description: Discusses 1987 changes for the National Association of Insurance Commissioners [NAIC] Blank, NAIC activities, issues important for Canadian actuaries, update on the Valuation Actuary movement, and a brief update on progress by the Financial Accounting Standards Board [FASB]. From the 1987 Record of Society of Actuaries Vol. 13, No. 4A.

Description: From a session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, November 29-30, 2001 Presents questions to actuaries who are experts in the field of actuarial valuation of insurance company assets and liabilities.

Description: Presented at May 1985 Spring Meeting. This session discussed: Role of solvency surveillance, Role of the valuation actuary, Role of reinsurance, Role of integrated financial services, Role of the American Academy of Actuaries Committees on Life Insurance Company Financial Reporting Principles and on Property and Liability Insurance Financial Reporting Principles.

Description: This session from the 1984 SOA Toronto Meeting discusses recent financial reporting developments in Canada and the United States, GAAP issues for annuities and UL, statutory issues, the NAIC annual statement blank and the possible future role of the valuation actuary. From Record of the Society of Actuaries Vol. 10, No. 4B

Description: This session from the 1983 SOA Hollywood, Florida Meeting reviews life insurance company financial reporting including financial reporting developments in Canada and the U.S., recent accounting developments for non-guaranteed premium products and new issues relating to the U.S. statutory actuarial opinion. From Record of Society of Actuaries Vol. 9, No. 4.

Description: Discusses efforts and accomplishments of first 3 years of the Financial Reporting Section and new undertakings.

Description: This session discussion is about current developments in the legislative situation and proposed changes, continuing unresolved audit issues, emerging issues of 1984 and later audits, policyholder taxation issues and alternate minimum tax AMT. From Record of the Society of Actuaries Vol. 15, No. 2.