Description: The authors discuss perceptions by actuaries, investors, regulators and accountants of the various reported pension plan liabilities. Comments included focus on how current disclosures are interpreted and how liabilities might better be determined.

Description: Reviews book entitled An Introduction to Risk and Return from Common Stocks by Richard Brealey. The book provides a description of the stock market, as seen through the eyes of the statistician.

Description: Discusses extension of the current favorable tax treatment of employer-sponsored pension plans to additional groups and to employee contributions.

Description: This session discussed about the needs of pension actuaries and other actuarial organizations. From Record of the Society of Actuaries Vol. 10, No. 4B.

Description: This paper attempts to develop an actuarial rationalization for the governance of a mutual life insurance company. It addresses setting surplus targets, long term growth objectives, internal performance accounting, and mergers and acquisitions. A discussion of the paper follows. From Transactions of Society of Actuaries 1979, Vol. 31.

Description: This meeting session was presented at the SOA's 1976 Spring Meeting in Washington D.C. The session focused on facts and opinions about the economic impact of life insurance in meeting people's needs for retirement security and security against death and disability.

Description: This is a discussion about computer models and simulation tools for life insurance companies. From Transactions of Society of Actuaries 1969, Vol. 21, No. 59AB

Description: In this editorial, the President of the SOA discusses the changes to the Constitution and the tight conditions spelled out in Article X relating to Statements of Professional Opinion.

Description: This discussion on pensions raises the following questions: For employers with less than 25 employees, what pension arrangements have been found to be efficient from marketing, actuarial, and administrative standpoints? What are the different problems involved in investing for an insurance company and for a private pension fund? From Transactions of Society of Actuaries 1960, Vol. 12, No. 34.

Description: This paper examines the theory of surplus for a mutual life insurance organization. The paper tries to answer several important questions - What exactly is surplus, what is its purpose, of what magnitude might it be, from whence does it arise, and what are its implications with respect to equity between policyholders.