Description: This session at the SOA 2004 Annual Meeting provides updates on statutory reporting issues of current interest, such as state adoption of the 2001 CSO Mortality Table, tax issues related to adoption of the 2001 CSO table, reserving for variable products, and other significant developments at the NAIC.

Description: 1993 SOA Annual Meeting, New York. This session is about Market-Value Accounting. Topics included: 1. Where market-value accounting came from. 2. An historical perspective on the issue. 3. The mechanics of MVA. 4. How companies may change their investment strategies as a result of SFAS 115.

Description: Highlights of Financial Reporting Section Treasurer’s Report by Edward L. Robbins from The Financial Reporter, October 1999, Issue No. 40.

Description: 1994 SOA Spring Meeting, Orlando. This session is about accounting models for actuarial reserves and related items for selected countries in the Far East, Europe, and Latin America.

Description: This article describes the author's impressions from attending a 5-week actuarial educational seminar for the purpose of passing the SOA Part 8 Exam. From The Actuary, December 1971, Vol. 5, No. 10.

Description: This paper develops an analytical method for evaluating the utility of tax-planning activities that cause initial statutory surplus strain and expands the horizon beyond normal pricing applications to the evaluation of other activities requiring the initial investment of statutory surplus.

Description: This paper will provide demonstrations of the following three statements: That the calculation of principles-based reserves should ignore federal income taxes That the currently required statutory deferred tax calculation would need to be changed to permit an appropriate deferred tax asset to accompany such reserve so that the result can be correctly principles-based on a post-tax basis That the Tax DAC, pursuant to Section 848 of the Internal Revenue Code, is effectively a negative tax reserve.

Description: 1994 SOA Spring Meeting, San Francisco. This session provided overviews of the history of MVA, statement of financial accounting standards documents that pertain to this issue, and implementation issues. The liability methodologies and latest developments were also covered.

Description: Comprehensive view of deferred taxes – theoretical & per US statutory accounting. Comparison of deferred tax treatment under other financial reporting bases. Focus is on issues with respect to policyholder liabilities.

Description: Section Chairs Seminar with Mexican Actuarial Association by Ed Robbins from The Financial Reporter, February 2000, Issue No. 41.