Description: Presented at October 1996 Annual Meeting. This discussion centers on GAAP implementation and some practical issues for FASB Interpretation 40 with regards to mutual insurers.

Description: This presentation is a lecture, session 57L, from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The speaker provides context and general background on business intelligence [BI], including topics such as online analytical processing [OLAP], and provides some examples. Next is a basic discussion of data modeling. The speaker then reviews the technology and tools currently on the marketplace, and finally discusses implementation strategy in terms of how actuaries work with IT in this area. Discussion from participants is included. From the Record of Society of Actuaries, Volume 30, No. 2.

Description: Presented at June 1986 Spring Meeting. This session discussion is about current developments in the United States and Canada, wording of opinions and certificates from accounting firms and Financial Accounting Standards Board 'FASB' draft on interest-sensitive products.

Description: Discussion on the future of permanent life insurance. The panel examines whether cash value life insurance will continue in light of uncertain economic future, double digit inflation, competitive term products, replacements, increasing policy loans, attractive alternative savings products and the consumerist/regulatory atmosphere. g. Consumerist and regulatory atmosphere? h. Possible changes in tax, nonforfeiture and valuation laws?

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: This presentation, session number 86PD, took place at the 1999 Spring Meeting of the Society of Actuaries, held May 24-25 in Atlanta. “Banks are buying life insurers, life insurers are marketing through banks, mutual fund companies are taking over the retirement product area, and insurers are acquiring thrifts. Diverse sectors of the financial services industry are melding together at increasingly rapid rates.” The panel discusses the major issues and trends surrounding the growing consolidation and convergence. Discussion from participants is included. From the Record of the Society of Actuaries, Vol. 25, No. 1.

Description: This is a discussion of the current topics in Canadian insurance. Specifically, it discusses product development, financial considerations, management of existing business, and outlook for field force.

Description: Presented at May 2002 Spring Meeting. Discusses the proposed new valuation table and how it affects future product development and design.

Description: This panel discussion is from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists discuss the National Association of Insurance Commissioners [NAIC] development of a risk-based capital requirement, and the Canadian Life and Health Insurance Association [CLHIA] Minimum Continuing Capital and Surplus Requirements [MCCSR]. They discuss the history of risk-based surplus, recent developments in Canada and various US states, the rating agencies, bank and international requirements, impetus for change, regulatory activity, and the limitations and difficulties of a mandated industry wide formula. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 4A.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the reaction of plan sponsors, how the requirements will affect pension expense and balance sheet liabilities, and how the disclosure requirements are being handled.