Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the considerations and factors in selecting an interest rate assumption for a pension plan, looking at the Employee Retirement Income Security Act, ‘ERISA,’ the Financial Accounting Standards Board, ‘FASB,’ current liability, the effect of Internal Revenue Service, ‘IRS’ audit guidelines and audit programs, and the effect of other assumptions. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3A.

Description: This session from the 1995 SOA New York City Meeting discusses the re-engineering process as it is being undertaken in many companies, how it is applied to the actuarial function, and how technology can be used to facilitate the change. From the Record of the Society of Actuaries, Vol. 21, No. 2.

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 presentation is from session number 2, presented at the 1999 Valuation Actuary Symposium, held September 23-24 in Los Angeles. The panelists discuss current statutory valuation issues pertaining to life and annuity products. They provide updates on the Unified Valuation Law [UVL] Task Force, equity-indexed products [including NAIC actuarial guidelines ZZZ and ZZZZ], NAIC actuarial guidelines XXXIII and XXXIV, variable annuity guaranteed living benefits VAGLB, the NAIC Model Regulation for Group Annuity Separate Accounts, Actuarial Opinion and Memorandum Regulation [AOMR] revisions, and other current topics.

Description: This paper outlines how derivation of many balance sheet items can be improved both at the year end and at interim shipment dates by a company which utilizes data processing equipment. From Transactions of Society of Actuaries 1958, Vol. 10, No. 28.

Description: This presentation addresses questions and provides information that will help you when acquisitions, divestitures, downsizing and re-engineering affect clients. From Record of Society of Actuaries, Vol. 23, No. 1.

Description: Panel presents various types of valuation methods used in pension valuation and issues that should be considered in the choice of a method. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: This session from the 1983 SOA Vancouver Meeting discusses how competition has affected contract provisions, renewability, definition of disability, underwriting and rates and trends in product design including unisex rates, residual /Income replacement definitions and non-smoker discounts. From Record of Society Of Actuaries Vol. 9. No. 3

Description: At this session 149L of the 2001 New Orleans Annual MeetingAttendees learn about a unique approach to individual life product pricing and underwriting. The approach is designed to provide prospective insureds some control over the application process by offering them a range of premium and underwriting requirement combinations. From the Record of the Society of Actuaries, Volume 27, No. 3, Session 149L.

Description: This open forum begins with a presentation of the final report of the Society of Actuaries Individual Disability Experience Committee. This report encompasses claim incidence and termination rates based on a decade of industry experience. From Record of Society of Actuaries, Vol. 30, No. 1.