Description: Panelists discussed reporting structure [by lines of business, distribution systems, profit centers, and strategic business units], profit and performance criteria, definition of balance sheets and income by reportable unit, allocation of surplus, investment income, expenses and federal income taxes, and the use of financial management information. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: Presented at May 1986 Spring Meeting. This session discussion is about need for internal management reporting on a GAAP-like basis in mutual companies, difficulties in adapting stock GAAP accounting to traditional, participating product lines, need for consistency with pricing/dividend practices, and alternative accounting models - a review of theoretical work and computer modelling of several accounting alternatives.

Description: Presented at October 1985 Annual Meeting. Discusses the current expected mortality rate of defined benefit plans, what changes in this mortality rate are likely, will defined benefit plans be replaced by other programs requiring actuarial expertise, will retraining of actuaries be necessary, what we can learn from other places and other times.

Description: Presented at May 1985 Spring Meeting. This session discussed the differences in the reporting of product line and source of earnings results between insurers and banks and the practical problems which exist in interpreting gain by source or product-level.

Description: Presented at May 2002 Spring Meeting. Credit insurance, long the mainstay in this venue, is being supplanted by a vast array of products designed to meet the particular needs of borrowers without the encumbrance of regulation. This session discusses the activity in this segment of the insurance industry as well as concepts that might transfer to other related instruments.

Description: Presented at the April 1985 Spring Meeting. More agents are becoming independent. Discussion covers how to support and do more for them, and their impact on product design.

Description: This presentation is a concurrent session from the joint Society of Actuaries/Casualty Actuarial Society Meeting held April 10-11, 1978 in New York City. In their discussion, the panelists define solvency and capacity, and consider how capacity can be measured, the qualitative aspects of solvency, the effects of inflation, availability of capital, and insurance risk vs. investment risk. Discussion from Participants is included. From the Record of Society of Actuaries, Volume 4, No. 1.

Description: Discusses the process from beginning to end: identifying product needs, pricing considerations and assumptions, sales and administration systems, the state filing process, and negotiating reinsurance arrangements. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4A.

Description: Presented at May 2005 Spring Meeting. Explores work to study the mortality experience of the older ages, the mortality costs to the insurer if the absolute level and shape of the pricing mortality curve is incorrect and the value of underwriting with regard to select vs. ultimate mortality.

Description: This is a teaching session on strategic management including defining what it means and how life insurers can utilize it in turbulent times. From Record of Society of Actuaries 1980, Vol. 6, No. 4.