Description: This is a discussion about the Opinion No. 8 Bulletin on accounting for the cost of pension plans that was recently issued by the Accounting Principles Board of the American Institute of Certified Public Accountants and the effect this bulletin will have on the preparation of actuarial valuations of pension plans. Also discussed is the use of level-premium life insurance in connection with employee benefit plans and the underwriting, actuarial and other problems encountered in the design and marketing of such plans. Finally, the discussion moves to the marketing, underwriting and administration of vision care and prescription drug benefits, and the advantages and disadvantages of providing survivor benefits in group life and qualified pension plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 53.

Description: 1993 SOA Annual Meeting, New York. This session is about the various FASB statements with which the retirement benefit actuary must deal. Emphasis was on current developments. Topics included: 1. What the FASB is all about and what its objectives have been in issuing accounting standards that deal with various employee benefit plans. 2. The practical realities of dealing with clients and some of the problems that exist in dealing with these FASB statements. 3. The utilization and implementation of these FASB statements.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, led a discussion related to employer's accounting for pensions and other post-employment benefits. Topics included: 1. Present accounting rules and background in connection with pension plans 2. The purposes for pension accounting rules in general 3. The nature of pension arrangements and the implication of their character for: a. Corporate liabilities and net worth h. Periodic charges to corporate income on account of pensions 4. Effect of actuarial gains and losses and the relationship of non-penslon post-retirement benefits to pensions, from an accounting viewpoint

Description: A presentation of various views on establishing principles and practices for pension plan construction and valuation, in light of the passage of the Pension Reform Act. Presented at the Spring 1975 Meeting in Los Angeles.

Description: Disclosure of pension information to employees, stockholders and government has been a major public issue in the United States in recent years with enactment of the disclosure and reporting provisions of the Employee Retirement Income Security Act and, more recently, publication of the new accounting and disclosure requirements of the Financial Accounting Standards Board. This 1981 discussion session focuses on public disclosure of retirement plans in the United States and lessons that can be learned from experience with Canadian disclosure and reporting requirements.

Description: This discussion reviews accounting for non-pension post-retirement benefits. Current FASB developments, Funding issues, Assumptions and methodology are examined. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: This presentstion is about acccounting standards around the world for retirement plans and postemployment benefits. From the Record of the Society of Actuaries Vol. 19, No. 4B.

Description: This session from the 1995 SOA Vancouver Meeting discusses minimum funding and the problems related to establishing and amortizing change-in-method amortization bases. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: In this a forum for consulting actuaries, the participants discuss: 1. Accounting principles, especially as a result of APB Opinion No. 8, 2. Liaison- What can be done to improve liaison between consulting firms and the IRS, government committees, hearings, and insurance industry committees? 3. Life insurance company development, 4. The relation of the consultant with company actuaries, reinsurers, and accountants, and 5. Personnel- What programs are being followed by consulting firms to maintain staff by the internal development of actuaries? From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 55.

Description: This presentation made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries addresses the following issues: proposed Audit Guide revision of Accounting Principles Board Opinion No.8 Comparability of pension costs on financial statements and Cost Accounting Standards Board proposal for pension cost under government contracts.