Description: This panel discussion, presented at the SOA's May 1976 Meeting in Houston, presented trends in GAAP and statuatory financial statements. Topics included: actuarial certifications, GAAP for participating insurance, GAAP for mutual companies, amortizing acquisition expenses, apropriate surplus levels, asset valuation, and materiality. From Record of the Society of Actuaries 1976, Volume 2, No. 2.

Description: The current life insurance development with a focus on the latest regulation change from actuarial perspective and its possible impact to the Vietnam industry.

Description: In this workshop format session, attendees will discuss the issues encountered when calculating principle-based reserves for life insurance products. At the conclusion of the session, attendees will be able to describe issues encountered when calculating principle-based reserves for life insurance products and discover potential solutions.

Description: Presented at June 1985 Spring Meeting. Discusses statutory and GAAP accounting alternatives for Universal Life, Variable Products, Flexible Premium Annuity and Single Premium Deferred Annuity.

Description: Discussion of asset adequacy analysis: various ways to comply with requirements

Description: The American Council of Life Insurers provides an update on recent tax-related ACLI activity. Topics in this issue include (1) the NAIC's Principle-Based Reserves (PBR) Review Working Group and its exposed revisions to the Annual Statement Blanks; (2) ongoing communications with the Internal Revenue Service and Treasury to seek published guidance on PBR; (3) an update on tax reform activity in Congress; (4) the framework for change issued by the NAIC's Variable Annuities Issues (E) Working Group; and (5) the ERISA Advisory Council's development of model notices and disclosures for pension risk transfers.

Description: Update on State Adoption of SVL, NY Reg 147, 179, LICONY's response, ACLI small co exemption proposal

Description: NAIC Receives Morbidity Table for Credit Disability

Description: This paper proposes a more generalized Gerber-Shiu G-S function which contains both the G_S expected discounted penalty function and dividends paid up to ruin, as well as many others that have not been taken into consideration in the same systematic way, such as the insurer's accumulative utility, expected total discounted claim expenses, etc. The major result provides a unifying approach for all ruin-related quantities that fall in the category of the generalized GS function. From the Actuarial Research Clearing House, 2008, Vol. 1.

Description: This teaching session discusses the new separate account annual statement blank for 1978. From the 1977 Record, Vol. 3, No. 4.