Description: This paper discusses decoupling of social security - meaning that the coupling of actual benefits for those already beneficiaries and potential benefits for future beneficiaries be broken. The purposes are to describe the environment, the problem which decoupling addresses and the importance of a rational solution. The paper discusses the wage-indexing approach and the price-indexing approach. From Transactions of Society of Actuaries 1977, Vol. 29.

Description: This session from the 1984 SOA Atlanta Meeting is about the FASB's preliminary views on pension accounting issues and the shortcomings of the views from the actuarial perspective.

Description: This discussion is about what extent have recent issues included disability income benefits, what's the recent experience and what modification of benefits can be taken to enhance attractiveness t purchasers of life insurance. From Transactions of Society of Actuaries 1961, Vol. 13 Pt. 2

Description: Panelists will discuss and stimulate audience discussion on the potential roles and opportunities for actuaries during and after health care reform. Included is a perspective from Cananda's experience. From Record of Society of Actuaries Vol. 20, No. 3B.

Description: The authors of this paper chose to consider a coterminous endowment insurance where the cash value is equal to the net level reserve. They wish to determine the relationship between the rate of increase in the cash value and the rate of increase in the amount of paid-up insurance purchased by the cash value. From Transactions of Society of Actuaries 1958, Vol. 10, No. 28.

Description: This paper presents recursion formulas in relation to FAS 87, Employers Accounting for Pensions. From Transactions of Society of Actuaries 1987, Vol. 39.

Description: This presentation of the panel discussion from the 1977 Record of the SOA Vol. 3 No. 4 examines pension valuation and assumptions particularly assumption setting for Social Security Benefits, assumptions and methods for smaller plans, early retirement assumptions and funding of supplementary benefits, gain/loss and valuation assumptions.

Description: This session from the 1976 Winter SOA Meeting is a teaching session about the gain and loss analysis in pension actuarial and its essential part of the pension valuation process.

Description: The Statement of Financial Accounting Standards No. 87. Employers’ Accounting for Pensions, became effective in 1987. This is an accounting/actuarial standard with significant income statement and balance sheet implications. This article discuses the results of a survey of selected affected companies regarding the impact of this standard.

Description: This is the Presidential Address at the SOA annual meeting of October 1995. He highlights initiatives undertaken over the past two years to move the SOA from an inward-looking to an outward-looking organization.