Description: Slides from a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 Panelists build on the paper by Luke N. Girard, Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option-Pricing Methods, that combines, in one framework, the traditional actuarial appraisal method and option-pricing method.

Description: This session at the 1998 Valuation Actuary Symposium offers an overview of emerging and recent developments in financial reporting, statutory and GAAP accounting areas.

Description: This session from the 1995 SOA Boston Meeting reviews recent U.S. regulatory and tax developments, U.S. product taxation issues including corporate-owned life insurance COLI and certificate of deposit CD annuities and a summary of recent Canadian income tax developments. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: Presented at October 1996 Annual Meeting. Discusses the status and future impact of new and emerging issues in financial reporting and taxation.

Description: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 This session provides a brief overview and status of a variety of recent National Association of Insurance Commissioners statutory financial reporting developments.

Description: Presented at May 1985 Spring Meeting. This session discussed: Tax change, Product line allocation, Stock and mutual company considerations, Generally accepted accounting principles deferred taxes, Accounting for life/life and life/nonlife tax consolidations, Tax sharing agreements among affiliated companies, Reinsurance agreement impact, Conflicts between tax planning and solvency considerations.

Description: Presented at May 1996 Spring Meeting. Panelists share experiences and discuss alternative approaches to various implementation issues related to mutual company GAAP conversions.

Description: Experts discuss: [1] an overview of U.S. taxation of life-insurance income from 'controlled foreign corporations' [CFCs], [2] the actuarial aspects of the taxation of CFCs, and [3] taxation issues relative to minority-owned [not 'controlled'] foreign corporations. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

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.