Description: The first preliminary results on international experience studies on mortality and persistency for the pilot countries of Taiwan, Mexico and South Korea are discussed and future expansion of the studies are explained.

Description: Deferred bonus policyholder dividend reserves arise because “the policyholders’ share of net income … that cannot be distributed to stockholders shall be excluded from stockholders’ equity” by establishing a reserve. This article provides background on local minimum policyholder participation practices in the US and Europe, presents relevant accounting issues and discuss the two different accounting interpretations and make a recommendation as to which the authors feel is most appropriate at this point in time.

Description: This session from the 1983 SOA Spring Meeting discusses self-insurance and captive insurance companies including the motives for forming captive insurance companies, the captive concept as it applies to credit insurance, bank holding company captive insurers, the financial and non-financial reasons and operational considerations.

Description: This article presents the results of a survey of financial assumptions contained in 2003 embedded value reports. The purpose of the survey was to provide international actuaries with benchmark assumption data and to enhance the knowledge of actuaries about current international market conditions and practices.

Description: Panelists discuss the process and challenges presented by mergers or acquisitions. From the Record of the Society of Actuaries, Vol. 24, No. 2.

Description: This article presents the results of a survey of financial assumptions contained in 2003 embedded value reports. The purpose of the survey is to provide international actuaries with benchmark assumption data. From International Section News, October 2004, Issue No. 34.

Description: In session 51CS of the Maui I Spring Meeting the Panel describes what every actuary should know about mergers and acquisitions in the life and health insurance business. From the Record of the Society of Actuaries, Vol. 24, No. 1.

Description: Deferred Bonus Reserves by William R. Horbatt & C. Daniel Stubbs, Jr. from International Section News,October 2004

Description: Article from International Section News, March 2006, No. 38 is the Chairperson's column on the introduction of the International Section News.

Description: Presented at May 2005 Spring Meeting. Discusses 'state of the art' of international mergers and acquisitions in Asia, Latin America and other fast-growing regions.