Description: The panelists in this session discuss recent developments impacting the actuarial valuation of retiree health benefits. Topics include Medicare prescription drug reform, FAS 106, and proposed GASB statements. From the Record of the Society of Actuaries, Volume 30, No. 1, Session 19

Description: This session from the 1993 Valuation Actuary Symposium discusses opinion and memorandum issues facing the appointed actuary including the criteria used to form an opinion, analyzing year-end testing, documentation needed, reliances, how to handle a qualified opinion and options other than cash flow testing.

Description: This session from the 1995 SOA Boston Meeting outlines the proposed Actuarial Standard of Practice ASOP with respect to small-group, reform rate certifications and the feedback from Society members regarding the proposal. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: This session from the 1992 Valuation Actuary Symposium looks at how the valuation actuary may ensure his work stands up to regulatory and professional scrutiny including a discussion on the Standard Valuation Law SVL, the model regulation, Actuarial Standards of Practice ASP 7 and 14, forming an opinion, the content of the opinion and the content of the memorandum.

Description: This session from the 1984 SOA New York Meeting covers future trends in the regulation of life insurance company valuation with an accompanying discussion note, the responsibility of the valuation actuary, the actuarial opinon and the SOA and AAA support of the valuation actuary. From Record of the Society of Actuaries Vol. 10, No. 3

Description: 1992 SOA Annual Meeting, Washington, D.C. This 1992 session on the Statutory Valuation Opinion covered the following topics: 1. Regulatory issues and the amendments to the standard valuation law. 2. Practical considerations, such as accumulating data, setting assumptions and creating models. 3. Issues and considerations involved in cash-flow testing.

Description: This session is about health insurance cash-flow testing through liability and asset modeling for individual disability income insurance and health valuations. From Record of Society of Actuaries Vol. 19, No. 1B.

Description: This session is about appraisals of blocks of health business: issues to consider, building a model, setting assumptions and ASB requirements. From Record of Society of Actuaries Vol. 19, No. 1A.

Description: Presented at May 2005 Spring Meeting. Panelist discuss recent developments in international accounting standards for insurance and related activities of the International Actuarial Association.

Description: This presentation, session number 100PD, took place at the 1999 Spring Meeting of the Society of Actuaries, held June 16-18 in Seattle. “The actuarial profession is coming under increasing pressure, both internally and externally, to release more pension-related standards. The Pension Committee of the Actuarial Standards Board has responded and is in the process of completing up to four new standards by the end of 1999.” The panelists discuss the recently released Domestic Relations Standards second specific draft and the Demographic Assumptions Standard. Ongoing concerns are reviewed, such as how to write a standard that is not overly restrictive or does not target the appropriate audience. Discussion from participants is included. From the Record of the Society of Actuaries, Vol. 25, No. 2.