Description: This panel discussion session explored alternative methods for accounting recognition of the costs of policyholder dividends. The theoretical bases, as well as the impact on anticipated earnings patterns, are discussed. Implementation issues are also discussed. Discussion of participating products in the UK and accounting methods used for them is also included.

Description: This presentation, session number 43PD at the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX, discusses the use of mortgage-backed securities by life insurance companies. “Insurance companies in the United States have, for many years, invested in mortgage-backed securities MBS. The suitability of MBS for insurance company portfolios has been called into question by recent changes in interest rate volatility and increased capital requirements.” Discussion from participants is included. From the Record of the Society of Actuaries, Volume 30, No. 2.

Description: 1992 SOA Regional Meeting, Anaheim. This session provided an update of current topics relating to individual life insurance. Subjects included: 1. Whole life products with a focus on par products from the marketplace point of view. 2. Financial factors impacting whole life products. 3. Guideline XXX and its impact on level term products. 4. Variable life insurance.

Description: This session from the 1995 SOA Vancouver Meeting examines the programs for plan correction such as administrative policy regarding sanctions program 'APRS', the voluntary compliance resolution VCR program and closing agreement program CAP of the IRS. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held May 16-17 in New York. The panelists discuss emerging issues in both statutory and GAAP financial reporting. They discuss current activities of the National Association of Insurance Commissioners, ‘NAIC,’ Financial Accounting Standards Board, ‘FASB,’ Actuarial Standards Board, ‘ASB,’ the American Academy of Actuaries, and the American Institute of Certified Public Accountants, ‘AICPA.’ Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 2.

Description: This meeting session covered proposed amendments to valuation and nonforfeiture laws, which included a new mortality table and the dynamic interest rate concept, the NAIC's activities around profitability and early warning tests, A&H rate filing guidelines, and SEC activity around annuities..

Description: This session from the 1984 SOA New York City Meeting covers new fixed income investments and traditional investments and investments suitable for pension and savings funds. Discussions include investments such as mortgage-backed securities, financial futures, stripped treasuries, covered calls, discount bonds and junk bonds. From Record of the Society of Actuaries Vol. 10, No. 3

Description: This session discussion is about past and pending regulatory developments, implications of recent accounting developments, plan design, investment measurement/control of risk. From Record of the Society of Actuaries Vol. 12, No. 1.

Description: This discussion provides a review of the critical relationships with CPA counterparts on topics such as GAAP, Pension Audit Guide, and the accounting practices for mutual life companies. From Record of Society of Actuaries, Vol. 1, No. 2.

Description: This session from the 1995 SOA Vancouver Meeting covers recent legislative and regulatory developments in the U.S. and Canada including the ownership of the surplus in a pension plan, the CIA discipline process, the Department of Labor's DOL's 'safest available annuity provider' rule and tax issues on deferred compensation plans. From the Record of the Society of Actuaries, Vol. 21, No. 3a.