Description: This article describes how there are many kinds of plans and arrangements under which qualified annuities are issued, and the rules governing them differ considerably.

Description: Presented at May 2002 Spring Meeting. This session covers the current status of FAS 133 and extensions such as the proposed statement of position on accounting and reporting by insurance enterprises for certain nontraditional, long-duration contracts and for separate accounts.

Description: This session from the 2005 Life Spring Meeting discusses mergers and acquisitions activity, the factors that may influence the level of M&A activity and the potential opportunities for M&A activity in the marketplace today. From the Record of the Society of Actuaries, Vol. 31, No. 1.

Description: This session features interviews with several authorities on the following current topics: How the rating agencies view capital management in determining company ratings How the rating agencies view the independent review process How capital management is addressed at a non-insurance company parent How financial reinsurance can be used to strengthen your capital. From the Record of the Society of Actuaries, Vol. 25, No. 3. San Francisco Annual Meeting, October 17-20, 1999, Session 65OF.

Description: Panel session on the challenge that many insurers face as they try to grow their long-term-care insurance business, while simultaneously ensuring analysts and shareholders that earnings targets will be met.

Description: A discussion of some criticisms of the feasibility of companies converting to GAAP, in addition to pros and cons of the GAAP system.

Description: This paper considers two principles which at present are given little weight in accounting for investments: 1. the reported earnings of a business entity should not change solely because an investment is sold at a capital gain or loss and the proceeds are reinvested, and 2. the accounting treatment of common stock investments should not vary according to the portion of the issuer's outstanding common stock which the investment represents. The implications of these principles are explored in accounting for bonds, stocks and business combinations. A discussion of this paper is included.

Description: This article highlights features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of the Resource among section members.

Description: Discussion of how meaningful GAAP ROE is as a measurement of management performance or how well management has deployed capital over a reporting period.