Description: This 1979 session is about Dividend Philosophy. Topics covered: 1. The Committee on Dividend Philosophy's report: a. Extending the recommendation to annuities and to par business of stock companies? b. Desirability of recognizing material differences in experience? c. Treatment of investment generation methods? 2. The Roles of the AAA and the CIA a. The development of further interpretive material. b. Actuarial certifications to management and for Annual Statement c. Caveats for dividend illustrations

Description: This document summarizes the meeting of the Individual Life Insurance and Annuity Product Design Section that occurred at the October 1982 Society of Actuaries Annual Meeting in Washington D.C. The meeting of this section consisted of a report to members, role and purpose of the section, and an open discussion.

Description: This session from the 1984 SOA Toronto Meeting discusses the Valuation Actuary, the changing role and the actuarial opinion. From Record of the Society of Actuaries Vol. 10, No. 4B

Description: In February 2015, the Internal Revenue Service Chief Counsel appointed Alexis MacIvor as the chief of Branch 4 of the Office of the Associate Chief Counsel (Financial Institutions & Products). That branch (sometimes referred to by our readers as the “Insurance Branch”) has seven attorneys who work exclusively on issues concerning the taxation of insurance companies and the products those companies issue. Because of the importance of that branch’s work product to the issues that life actuaries must address every day, the Taxing Times Editorial Board and the Taxation Section Council thought our readers would appreciate the opportunity to meet Alexis and welcome her to the insurance tax actuarial community. Mark Smith of our editorial board recently met with Ms. MacIvor to talk about her background and her new role.

Description: Part 3 of Gray's summary of the Canadian report on taxation by the Carter Commission. One of the provisions would impose a 50% insurance company tax rate on the excess of surplus earnings over policy dividends disbursed.

Description: In this session 93PD of the 1998 New York Annual Meeting panelists discuss three levels of protection available to bank depositors and insurance purchasers in the United States. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: From a session at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999 Panelists discussed recent insurance developments throughout Latin America

Description: 1993 SOA Meeting, Quebec. This session was about product development in the age of age of risk-based capital including traditional capital measures, emerging trends, and NAIC changes.

Description: This paper offers a mathematical discussion of integrating private pension plans with social security and looks at IRS rules, earnings replacement by social security, integrating defined benefit and defined contribution plans, early retirement, target plans, discrimination test and other issues. From Transactions of Society of Actuaries 1976, Vol. 28.

Description: This articles notes that there are fewer small insurance companies. It discusses how the impact of mergers and acquisitions and new regulations affect the declining number of small insurance companies.