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: Full version of Product Matters! March 2006, Issue No. 64.

Description: Panelists [and members of the audience] debate whether earning a Master's in Business Administration [MBA] degree is more valuable than earning the Fellow of the Society of Actuaries [FSA] designation in terms of career-advancement opportunities in the financial-services industry. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: This article contains a summary of the SOA International Experience Survey of Embedded Value Financial Assumptions. Topics surveyed include discount rate, equity return, fixed return, local government return, inflation, and tax rates.

Description: Presented at May 2002 Spring Meeting. Discusses basic considerations and the process of an international acquisition or merger.

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

Description: Notes the seminars were almost totally revamped this year with a focus on developments towards Phase II of IFRS. These were held in Hong Kong, Manila and Taipei.

Description: Highlights of the International Experience Study (IES), a joint research venture of the SOA’s International Section and Research Department, the International Actuarial Association, local actuarial associations and corporate sponsors to provide actuaries around the world with practical experience information in emerging markets.

Description: This is the second article devoted to unique international accounting issues. The authors share their experience implementing SOP 03-1 in a number of countries.