Description: This article looks at the recent trend of mergers and acquisitions between very large organizations. The driving forces, issues involved and keys to success are discussed. The role of the actuary in this process is also reviewed.

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 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: This session discussion is about methods for determining and adjusting contingency surplus. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: This session discussion is about FAS 96, the timing and measurement of the deferred tax effects, alternative minimum tax considerations, worksheets versus models, small company effective tax rate, consolidation returns and incorporating future tax strategies. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: This paper is on the ownership considerations in a new legal structure of a life insurance company.

Description: An analysis of how to compute the variance of the present value of future annuity payments as a component of assessing the mortality component of the provision for adverse deviation in the computation of GAAP reserves.