Description: This presentation from Session 18 of the SOA June 2004 San Antonio Spring Meeting discusses how insured mortality has changed during the past 30 years, which published mortality tables are most appropriate to use in today's pricing environment with the proliferation of preferred risk plans, what factors have historically contributed to mortality improvement assumptions, and how underwriting requirements should be coordinated with setting price assumptions. From the Record of the Society of Actuaries, Volume 30, No. 2.

Description: This presentation made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries addresses the following issues: proposed Audit Guide revision of Accounting Principles Board Opinion No.8 Comparability of pension costs on financial statements and Cost Accounting Standards Board proposal for pension cost under government contracts.

Description: This session will provide an update on the IRS small-plan audit program. Areas to be addressed include: The Tax Court trial scheduled for January 1992, resolutions program, audit guidelines usability and differentiating between a malpractice and difference of opinion.

Description: What would we do if we could start pension funding all over? Would we have minimums, maximums, solvency-based contributions, the PBGC? What does financial economics say about how plans ought to be financed? From the Record of the Society of Actuaries, Vol. 30, No. 3.

Description: 1994 SOA Meeting, San Francisco. This session used a case study that outlined the various considerations that arise in a GAAP for mutual project.

Description: This session at the SOA 1990 Hartford Spring Meeting looks at the considerations in designing field compensation plans including New York vs. non-New York issues and levelized commissions.

Description: This session from the 1984 SOA Atlanta Meeting covers pending tax legislation with respect to life insurance companies, policyholder taxation and the current legislative outlook.

Description: This session from the 1995 SOA Boston Meeting covers the efforts in the SOA basic education system to redesign the examination process and the status of the redesign. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: 1994 SOA Meeting, San Antonio. This session provided information on executive compensation plans in the US, with special emphasis on nonqualified deferred compensation programs. Topics included: 1. The growing importance of nonqualified deferred-compensation plans and the description of those plans typically used to supplement retirement income. 2. Issues relating to severance plans. 3. Deferred compensation via stock and other equity-type compensation.

Description: This session from the 1984 SOA Toronto Meeting discusses GAAP Accounting Alternatives For New Products including SPDA's, Universal Life, fixed premium variable life, review of the Audit Guide and the recoginition of premium revenue and variable universal life. From Record of the Society of Actuaries Vol. 10, No. 4B