Description: In this session 2PD of the 2004 Valuation Actuary Symposium panelists share their perspectives on valuation-actuary-related issues, including the hot issues from a regulatory concern.

Description: Federal Tax Issues Under the 2001 CSO Mortality Tables

Description: This presentation is a panel discussion, session 46PD, from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The panelists, industry and tax leaders, discuss recent, ongoing and potential issues, including initiatives affecting various products and markets, including corporate-owned life insurance [COLI] and business-owned life insurance [BOLI] issues, as well as some of the recent guidance that's been issued that affects Section 412[i] plans. Other topics are Internal Revenue Code Sections 7702 and 7702A, and the 2001 CSO Mortality Table. Discussion from participants is included. From the Record of Society of Actuaries, Volume 30, No. 2.

Description: This session from the 1995 SOA Boston Meeting has former U.S. Senator Don Riegle speaking on the current government regime and an overview of banking and insurance. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: 1993 SOA Spring Meeting, Boston. This session addresed life and annuity sales illustrations. Topics included: • Current initiatives from various task forces including those of the AAA, NAIC, ACLI, NALU, and ASCLU. • Have illustrations taken on a life of their own? • What should be done about illustrations, especially by actuaries?

Description: A brief overview of the rules for corporate owned life insurance in section 101j and then summarizes the guidance contained in the IRS notice.

Description: Overview of Solvency II regulations in the EU and potential impacts on U.S.-domiciled companies.

Description: This Report presents the results of a three-year study on Demutualization by a Task Force of the Society of Actuaries. From Transactions of Society of Actuaries 1987, Vol. 39.

Description: 2011 SOA Enterprise Risk Management Symposium, Chicago. The stated purpose of this paper is to consider whether a more comprehensive and timely measurement framework for risk exposure is now needed and to examine one possible approach. This paper proposes a new approach to risk measurement that, along with capital measurement and more rigorous oversight, will allow banks an ability to manage risk.

Description: This session from the 2003 SOA Spring Meeting covers current and future issues relating to individual and small group medical insurance. This includes implications of market consolidation, regulatory issues and demographic trends. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 5PD.