Description: 1990 Valuation Actuary Symposium Proceedings that discusses additional or contract reserves on Exhibit 9.

Description: This session from the 1992 Valuation Actuary Symposium looks at issues concerned with Life and Annuity Valuation, specifically meeting the 50 States Requirements, meeting the NAIC Actuarial Guidelines of valuation requirements, Guideline XXX and its implications and the use of new optional 15-year select factors to be applied to the 1980 CSO.

Description: This 1997 Valuation Actuary Symposium, Session 14 looks at sources of profits and how that can be use in managing the company.

Description: This is an update, as of July 2020, on projects in process and those recently completed sponsored by the Financial Reporting Section.

Description: At the conclusion of the first part, attendees will be able to describe sources of reserve redundancy for products under Principle Based Reserve (PBR) and products under Commissioners' Annuity Reserve Valuation Method (CARVM). Such products include Term Life, Whole Life, Universal Life, and Fixed Annuity with and without rider. We will also review sources of capital redundancy from the C-1 factor under Risk-Based Capital (RBC) and assets such as Unrated Asset Credit Fund can have high C-1 factor even if its risks are limited. At the conclusion of the second part, the attendees will learn about potential Reserve Relief reinsurance solutions. Such solutions can provide Reserve Relief for annuity and term life businesses, as well as potential innovative asset-side solutions. Asset managers can structure assets that the C-1 factor aligned with the corresponding risk.

Description: The landscape of climate-related and sustainability-related disclosures has been changing and evolving. The approaches that companies will use under the new ISSB standards (IFRS - IFRS S1, IFRS - IFRS S2) remains to be seen. To help prepare for these standards taking effect, the SOA Research Institute Catastrophe & Climate Strategic Research Program Steering Committee is seeking researchers to conduct a literature search to lay out methodologies and approaches being considered to implement these new standards, along with common terminology and common language determination in the approaches.

Description: 2021 Life Meeting - Session 4E: LDTI Earnings Analysis for Life Products 8.31.21 Recording

Description: Discusses 1987 changes for the National Association of Insurance Commissioners [NAIC] Blank, NAIC activities, issues important for Canadian actuaries, update on the Valuation Actuary movement, and a brief update on progress by the Financial Accounting Standards Board [FASB]. From the 1987 Record of Society of Actuaries Vol. 13, No. 4A.

Description: This session discussion is about the state of the art for the valuation actuary and the technical developments have occurred that will be useful to valuation actuaries. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: This session discussion is about source of profit analysis for management information, scope of SOP analysis, applications and comparisons to other financial measures. From Record of the Society of Actuaries Vol. 15, No. 2.