Description: This report identifies the risks that can affect insurance company solvency, provides information and opinions on techniques currently available, and comments on what additional research may be necessary.

Description: This article presents a high-level overview of the Federal Income tax rules in section 382 regarding limitations on the use of losses after an ownership change takes place and summarizes problems and issues for the insurance industry in proposed regulations under section 382 as summarized in comments made by the industry and the ACLI

Description: From the 1985 Valuation Actuary Symposium Discussion of the process for evaluating the financial soundness of an insurance organization from organizations outside of the Company

Description: 1993 SOA Meeting, Quebec. This session discussion is about accounting, collateralized mortgage obligation structures, hybrid bonds, federal income taxes, fair-value disclosures and derivatives.

Description: This article discusses the potential issues with a company's surplus due to currency fluctuations.

Description: This session from the 1992 Valuation Actuary Symposium focuses on Risk-Based Capital issues and the important points concerning A.M. Best's view of leverage and capital adequacy in the review process.

Description: This article looks at the recent trend of mergers and acquisitions between very large organizations. The driving forces, issues involved and keys to success are discussed. The role of the actuary in this process is also reviewed.