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: This session at the SOA 1990 San Francisco Spring Meeting covers emerging issues in statutory and GAAP financial reporting as well as activity with respect to actuarial principles.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held May 16-17 in New York. The panelists discuss emerging issues in both statutory and GAAP financial reporting. They discuss current activities of the National Association of Insurance Commissioners, ‘NAIC,’ Financial Accounting Standards Board, ‘FASB,’ Actuarial Standards Board, ‘ASB,’ the American Academy of Actuaries, and the American Institute of Certified Public Accountants, ‘AICPA.’ Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 2.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists discuss the duties and responsibilities of appointed actuaries, including compliance with qualification standards and actuarial standards of practice. They discuss the United States, where new regulations were recently adopted by the National Association of insurance Commissioners [NAIC], developments in Canada, where new legislation is expected to pass, and also world practice, looking at Europe and the U.K. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4B.

Description: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 This session presented the results of a survey of the U.S. actuarial profession conducted by the Committee on Professional Responsibility of the American Academy of Actuaries. This survey asked questions relating to the individual actuary's awareness of and familiarly with the Code of Professional Conduct, Actuarial Standards of Practice, and qualification standards, as well as understanding of the activities of the Actuarial Board for Counseling and Discipline.

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 is a panel discussion session on recommended guidelines and practices for determining dividends and illustrations for individual life insurance products, focused on the SOA's Committee on Dividend Philosophy's proposed recommendations. The differences between mutual company and stock company views are explored.

Description: This presentation, session number 5PD, took place at the 2000 Annual Meeting of the Society of Actuaries, held October 15-18 in Chicago. This session focuses on the Generally Accepted Accounting Principles, ‘GAAP,’ methods and standards of practice applicable to accounting for purchase of a block of business. The panelists discuss working with investment bankers and others, presentation and determination of actuarial opening balance sheet items such as benefits reserves and present value of future profits, actuarial appraisal values, impact of synergies, management initiatives, expense savings, projection of GAAP profits, various accounting issues, and applicable Actuarial Standards of Practice. Discussion from participants is included. From the Record of the Society of Actuaries, Volume 26, No. 3. Possible keywords: VOBA=value of business acquired PGAAP=purchase GAAP accounting Actuarial appraisal

Description: Panelists provide a big picture overview of the M&A process and the roles of the actuary, investment banker, outside counsel, accountants, acquirer and seller. Includes a discussion on actuarial appraisals, ASOP 19 and due diligence. From Record of Society of Actuaries, Vol. 30, No. 1, Session 94

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists discuss the obligations and requirements with respect to cash flow testing for yearend 1991, at that time contained in Actuarial Standard of Practice No. 14. Topics include difficulties in the cash-flow testing process, such as asset and liability construction and assumptions, and strategy. Other topics are interpretation of results, how to cost-justify cash-flow testing, Canadian cash-flow techniques and issues, and asset liquidation versus borrowing. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4A.