Description: This 1981 session focused on cost containment programs for health care in Canada and the US. Topics included: 1. Possible changes - improved plan design 2. Ways to stimulate change - market forces vs. regulation 3. Untapped cost control-health education for employees - health lifestyles & disease prevention 4. Information sources From Record of Society of Actuaries, Vol. 7, No. 2.

Description: Panelists discuss recent actions and proposals in regard to U. S. Social Security and the Canadian Pension Plan CPP, including, -considerations in 'privatizing' social security programs, -the introduction of the new Canadian 'Seniors' Benefits', -a framework for analyzing Social Security options, and -the impact of changes in Social Security on early and normal retirement ages. From the Record of the Society of Actuaries, Vol. 23, No. 3.

Description: FASB has provided broad guidance for application of the targeted improvements in Actuarial Standards Update 2018-12 for U.S GAAP financial reporting. However, the broad guidance provided leads to several interpretation and modeling challenges for life insurance, annuity, disability and LTC products. The presenters focus these challenges and possible methods to address them. Audience participation is encouraged. At the conclusion of the session, attendees will be able to: - Describe the changes made to U.S. GAAP under the targeted improvements - Explain various interpretations of modeling products under the changes to U.S. GAAP

Description: In session 8OF of the Montreal Spring Meeting panelists compare the reserving methods used by Canadian life and health insurers. From the Record of the Society of Actuaries, Vol. 23, No. 2.

Description: Panelists at this session at the SOA 1998 Maui II Spring Meeting present the SOA's research project on Social Security and mortality projection methods, the results and key issues and how it has been applied in the U.S., Mexico and Canada.

Description: 1988 Valuation Actuary Symposium. This session provided input on the June 9, 1988, draft of a Casualty Actuarial Society Statement of Valuation Principles and the the work product of the CAS Committee on Valuation Principles and Techniques. In addition a comparison of Life and Casualty valuations was provided.

Description: This session at the SOA 1990 Annual Meeting explores the status and impact of AIDS in the U.S., Canada and elsewhere in the world.

Description: A pension plan uses Actuarial Equivalence to determine a 'fair' adjustment to pension benefits for form and timing of payment. The definition of Actuarial Equivalence is set in the Plan Document which may not have been reviewed for decades. With a wave of recent pension litigation in the U.S., plan sponsors, attorneys and actuaries now pay more attention to how pension plans define Actuarial Equivalence. How does a change in mortality table or interest rate affect the ultimate benefit? What are the requirements under ERISA and pertinent regulations? Are there court cases that have examined this question before? What are the issues behind the recent lawsuits and what can a plan sponsor do now to reduce their legal exposure? What alternative strategies are available for changing or not changing the definition in the plan document?

Description: This presentation shows results obtained from a mortality study based on Canadian pensioners data available from records of the Canada Pension Plan and Quebec Pension Plan as of December 31st, 2008. From Actuarial Research Clearing House

Description: Panel discusses several approaches to life and annuity product distribution in the U.S., and looks at the life insurance industry in four other countries. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.