Description: Presented at the March 1975 Spring Meeting. Discusses whether traditional valuation principles can provide as much financial security in the future as in the past, including GAAP, impact of changing asset values on cash flow, and regulatory developments.

Description: This teaching session discusses the new separate account annual statement blank for 1978. From the 1977 Record, Vol. 3, No. 4.

Description: This panel at the SOA 1982 Orlando Spring Meeting discusses tax parity for individual life insurance companies and products. The focus is on some of the very basic issues of taxation as the industry begins planning for a longer range solution to the issues posed by the current tax structure.

Description: This session from the 1983 SOA Hollywood, Florida Meeting reviews updates to federal taxation legislation relating to insurance including pensions and ERISA, 401k plans, employee benefit plan taxation and new code Section 7702. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: Panelists provide updates on: [1] NAIC activities on statutory reporting and accounting changes, [2] new FASB Statements 94, 95, 96, and 97, and [3] one firm's experiences implementing these changes. From the 1988 Record of Society of Actuaries, Vol. 14, No. 3.

Description: Discusses the Exposure Draft on Life Insurance Company Valuation Principles, which calls for scenario testing under assumptions. Also discusses the requirements under New York Regulation 126 and the role of the valuation actuary. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: Single spreadsheet for slides 21, 23, and 24 of the presentation for Session #6, SOP 05, Internal Replacement Transactions, Initial DAC Projection, presented at the 2007 Advanced GAAP Seminar in New York, NY.

Description: Insurance accounting is in the midst of significant changes, many of which were proposed during a time of severe economic uncertainty. Given the concern about these regulations by many insurance finance executives, it is time for a re-examination of the capabilities of the financial reporting function. For insurers, actuarial components are a critical part of the financial reports, and so actuaries can be expected to play a critical role in moving the overall financial and regulatory reporting function forward. In fact, the financial and regulatory reporting function in an insurance company cannot advance significantly without actuarial expertise. This article explains how actuaries are therefore in the position of being able to help drive the evolution of a company’s finance function.

Description: 1993 SOA Meeting, Quebec. This session is about FAS 97 including assumption setting, timing issues, unlocking of assumptions and restatement of unamortized acquisition costs, purchase accounting, and handling the EITF ruling.

Description: Structured Indexed Annuity is a new product that entered the U.S. market in 2013. With features from both Variable Annuities and Fixed Annuities, it has gained popularity and increased market share since its introduction. The information shared in this session is intended to 'demystify' the product, provide an overview of product features and reserving considerations, and meet the needs of actuaries focused on annuity product development and reserve valuation.