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

Description: Discusses the content of the Statement of Financial Accounting Standards 157, Fair Value Measurements and implementation challenges.

Description: From session 60PD at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999, Panel examines a range of issues surrounding the organization of the actuarial department of an insurance company.

Description: Federal Tax Issues Under the 2001 CSO Mortality Tables

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: Attendees will hear a brief summary of the major requirements of the Statement of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities SFAS 133, a more detailed description of certain key provisions is given and the leaders summarize the impact on the industry. From the Record of the Society of Actuaries, Volume 27, No. 3, Session 42TS of the New Orleans Annual Meeting.

Description: Disclosure of pension information to employees, stockholders and government has been a major public issue in the United States in recent years with enactment of the disclosure and reporting provisions of the Employee Retirement Income Security Act and, more recently, publication of the new accounting and disclosure requirements of the Financial Accounting Standards Board. This 1981 discussion session focuses on public disclosure of retirement plans in the United States and lessons that can be learned from experience with Canadian disclosure and reporting requirements.

Description: In this article, the author gives an overview a number of Enterprise Risk Management ERM issues that arise when one considers the impact of income tax on a fair value accounting system.

Description: Discussions on: 1. tax deductability of surrender losses of life insurance contracts 2. the IRS questioning of the immediate drop in asset values for variable product valuations 3. the analysis of risk distribution in the context of reinsurance and 4. Life Company Net Operating Loss NOL Carryback.

Description: The American Academy of Actuaries task force charged with developing a risk-base capital formula for health insurers submitted its preliminary report to the NAIC Health Organizations Risk-Based Capital Working Group.