Description: Panelists discuss many developments over the year 1992 that impact the valuation actuary. Session 1 of the 1992 Valuation Actuary Symposium.

Description: This session from the 2003 SOA Orlando Meeting covers profit measures including IRR, ROE, ROA, RAROC and embedded value that are appropriate to use for various products and the pitfalls of each of these measures. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: 1994 SOA Spring Meeting, Orlando. This session is about accounting models for actuarial reserves and related items for selected countries in the Far East, Europe, and Latin America.

Description: This session 12PD of the 2005 Valuation Actuary Symposium covers issues related to financial statement disclosure. Panelists discuss financial statement disclosure requirements in the United States and other jurisdictions and examine the quantity and quality of financial risk disclosures by life insurance companies.

Description: 1993 SOA Annual Meeting, New York. This session is about the new methods of actuarial accounting and other methods in other countries: United Kingdom, Australia and Mexico. Topics included: 1. An overview of the most significant overall trends being addressed worldwide in the area of life insurance accounting. 2. Australian trends. 3. Trends in the UK. 4. Trends in Mexico.

Description: This session will provide an update on international implications of current tax developments affecting the life insurance industry, including: International add-on taxes from the Tax Cuts and Jobs Act (TCJA) Base Erosion Anti-Abuse Tax (BEAT) and impacts on offshore reinsurance An overview of the Global Intangible Low-Taxed Income (GILTI) tax Legislative activities impacting company taxation

Description: As the Valuation Manual continues to evolve and PBR standards for additional products are drafted and incorporated, it will become increasingly important for companies to understand how the requirements are consistent across products, as well as how they differ. The presenters will scan the life (VM-20) and annuity (VM-21, VM-22) PBR standards across the Valuation Manual to compare and contrast key requirements. Attendees will learn where common methods and techniques can be used across products and platforms.

Description: In this presentation from the 2003 SOA Orlando Meeting, equity analysts describe their views of the quantitative and qualitative factors that drive insurance company stock market valuation levels. The analysts identify current issues and concerns for the companies they cover. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: 1990 Valuation Actuary Symposium Proceedings is a workshop on statutory, GAAP and tax issues for the valuation actuary. Various specific state regulations are discussed.

Description: 1997 Valuation Actuary Symposium, Session 28 focuses on regulatory topics.