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 1979 panel discussion focuses on Social Security and the possibility for future changes in such areas as financing, retirement age, benefit design, treatment of women, and retirement test.

Description: Presenters discuss recent developments, especially in the U.S., that are not being covered at other pension sessions. From the Record of the Society of Actuaries, Vol. 24, No. 2.

Description: This session from the 1984 SOA Toronto Meeting discusses the Valuation Actuary, the changing role and the actuarial opinion. From Record of the Society of Actuaries Vol. 10, No. 4B

Description: This session discussion is about synchronization of crediting rates and investment strategies. What are the mechanisms for achieving coordination? How is the process affected by the insurance market? By the capital market? What is the effect of policy design? From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: This session at the SOA 1990 San Francisco Spring Meeting is about aspects of surplus management including objectives of a structured capital management program, surplus management for a stock versus mutual company, and sources and costs of raising capital.

Description: This session from the 1981 SOA Fall Meeting discusses the current status of proposals to change the 1959 Life Insurance Company Federal Tax Act, the tax status of modified coinsurance and other current tax developments including the taxation of several of the new products being developed such as Universal Life and certain annuities. We will also talk about some recent tax rulings which involved wrap-around annuities. From Record of the Society of Actuaries 1981, Volume 7, No. 4.

Description: This session from the 1984 SOA Atlanta Meeting discusses the Exposure Draft of the Committee on Theory of Dividends and Other Non-Guaranteed Elements in Life Insurance and Annuities and of other related developments. It also contrasts participating policies to the new universal live and excess interest type products.

Description: 1992 SOA Regional Meeting, Anaheim. In this session the 1992 acting president of the National Organization of Life and Health Guaranty Associations discussed some of the major liquidations/rehabilitations that NOLHGA has dealt with and the policyholder protection afforded under the model guarantee fund law.

Description: A survey of available derivatives and a description of how they can be used in pension portfolios is presented. How derivatives can help investment performance, whether derivatives are appropriate for their pension assets, and the special risks associated with derivatives are also examined. From the Record of the Society of Actuaries, Vol. 21, No. 3a.