Description: Presented at October 1986 Annual Meeting. Discusses the reasons for substantial changes in life insurance pricing philosophy in recent years and their impact on actuaries and companies both now and in the future.

Description: Presented at June 1985 Spring Meeting. Discusses recent developments - regulatory and professional: valuation/appointed actuary evolution and responsibilities, solvency testing and reserve margins, capital requirements.

Description: The paper describes an approach for determining reserves for reinsurance accepted for use in financial statements prepared according to generally accepted accounting principles. Followed by a discussion paper submitted

Description: This paper develops a tool that may be useful in explaining the differences between earnings that are reported under GAAP and profits that are expressed as an internal rate of return.

Description: This panel at the 1982 Society of Actuaries Orlando Spring Meeting focus on the balancing act between growth and sufficient surplus from both a stock and mutual company perspective.

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: Discussion from the April 1982 Society of Actuaries meeting in Orlando on the diversification of life insurance companies including recent experience in acquisitions, and changes in corporate structure of life insurance companies. This panel from the April 1982 Society of Actuaries meeting in Orlando discussed the diversification of life insurance companies. Topics included: 1. Recent experience in the acquisitions, diversification and corporate structure of life insurance companies. 2. Factors causing companies to change the forms of their operations. 3. Process for life insurance companies deciding on their paths.

Description: This session from the 1995 SOA New York City Meeting focuses on current topics at the NAIC including life nonforfeiture law and actuarial guideline GGG and on actuarial standards in regard to financial reporting issues and current GAAP topics. From the Record of the Society of Actuaries, Vol. 21, No. 2.

Description: 1992 SOA Regional Meeting, Anaheim. This is a panel discussion on managing the adequacy of capital by setting capital targets and ensuring targets are met. External capital, performance measurement, and management of inter-company relationships were part of the discussion.

Description: This session discussion is about capital management of insurance companies from three perspectives: product development, investment, and financial reporting. Where appropriate, reinsurance will be incorporated in the discussions. Each section involved has contributed panelists and ideas. From Record of the Society of Actuaries Vol. 15, No. 3B.