Description: This article looks at the recent trend of mergers and acquisitions between very large organizations. The driving forces, issues involved and keys to success are discussed. The role of the actuary in this process is also reviewed.

Description: We explore the considerations regarding discount rates in the new US GAAP Targeted Improvements, including selection of observable rates and methods for extrapolations rates where there is no observable data.

Description: In session 4 PD of the Montreal Spring Meeting panelists discuss the complexities and timing issues involved in determining an earned interest rate. From the Record of the Society of Actuaries, Vol. 23, No. 2.

Description: Reinsurance can be used as a tool to improve profitability and competitiveness on in force and new business for companies. Emerging reinsurance solutions will help organizations better manage their capital in different ways. During this webcast, the following solutions will be covered: Use of reinsurance to manage and improve capital and profitability Turning spread-based business into fee-based business Strategic use of affiliate and sidecar reinsurance

Description: This article gives details of the demutualization process of The Equitable Life Assurance Society, highlighting the decision process, actuarial issues and regulatory challenges.

Description: This session from the 1984 SOA Toronto Meeting discusses employee benefit aspects of mergers/acquisitions/spin-offs, looking at pension benefit liability, other employee benefit liability, other executive compensation plan liability and Multi-employer pension plan amendment requirements. From Record of the Society of Actuaries Vol. 10, No. 4A

Description: This session at the SOA 1998 Maui I Spring Meeting focuses on creating shareholder value from the standpoint of two rating agencies and a securities firm. Factors that influence shareholder value are discussed.

Description: This article briefly summarizes the history of the Passive Foreign Investment Company (PFIC) tax regime. Then it provides a detailed description of the PFIC proposed regulations issued in July of 2019.

Description: This year’s Life Meeting was unable to take place in person as planned in New York City. We are looking forward to the Life Meeting returning to New York City in 2024!

Description: Join us for the Pandemics & Paradigm Shifts: ERM in an Intensely Dynamic World panel discussion, where industry and regulatory perspectives will help provide insight into a number of topics. Expect interactive dialogue opportunities based on the conversation between the panelists and the audience. Key topics that will be conversed about, but the panel is not limited to, include a brief review of historical paradigm shifts and subsequent insurer failures, best practices and an outlook on the ultra-dynamic world of today and consideration of a company's enterprise risk management framework as it affects ratings and insurance department examinations.