Description: Presented at May 2002 Spring Meeting. Attendees learn of recent financial reporting activity, including Actuarial Guideline MMMM, the new AICPA Standard Of Practice 'SOP' on Non-Traditional contracts, a new SOP on internal replacements, and treatment of annuities under proposed international accounting standards.

Description: A discussion of how the tax law changes of 2003 might affect the attractiveness of variable annuity business relative to mutual funds and direct investments in dividend paying equities.

Description: This article addresses the 2001 CSO Mortality Table and the implications for preneed insurance, for which the table has been deemed inadequate. The article explores interim measures such as additional reserves, treatment as substandard, and tax implications. There is also discussion of a model NAIC regulation which would mandate the use of 1980 CSO mortality for preneed as well as efforts to eventually establish a new preneed mortality table for valuation and nonforfeiture purposes.

Description: Presented at June 1996 Spring Meeting. This session presents a summary of pension plan qualification/registration requirements for the U.S., Canada, and other countries and the means that some sponsors have used to comply with them.

Description: This article introduces the special rules that apply to employees of state and local governments that choose to be covered by the U.S. Social Security program.

Description: Highlights from Munich Re’s annual survey, which is conducted on behalf of the Society of Actuaries Reinsurance Section and covers Canadian and U.S. ordinary and group life reinsurance new business production and in force.

Description: The article gives specific information as to why insurance companies would want to participate in intercompany mortality studies. Product Development News, August 2000, Issue No. 50.

Description: From a panel discussion session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Overview of New York Regulation 163, including the limits on different types of derivative activities, the Derivative Use Plan required by New York, and the reporting and control requirements.

Description: Presented at September 1995 Valuation Actuary Symposium. This session is about life and annuity valuation issues, particularly Standard Nonforfeiture Law, XXX, the Annuity Valuation Task Force activities, and separate accounts.

Description: Presented at Living to 100 Symposium, January 2011. This paper examines the trends of mortality improvement in the United States for the consideration of the task force set up in 2010 to review the life tables for Group Annuity and the related assumptions for mortality improvement 'Scale AA', using more recent information from the Social Security Administration life tables and data derived from the Human Mortality Database.