Description: Presented at April 1985 Spring Meeting. This session discussed: Pros and cons of demutualizing, legal and regulatory perspective, current demutualization developments, actuarial considerations of how much, in what proportions, and to whom, structuring the demutualization, and implications of a public offering.

Description: The article is based on a study of root causes in insurer insolvencies and impairments, with the focus on potential risk factors and prevention measures.

Description: This session is about GICS and other insurance company products that are used by private pension plans.

Description: This presentation is a concurrent session from the 1991 Meeting of the Society of Actuaries, held April 18-19 in New Orleans. The panelists discuss securitization of assets as dividing future cash flows into tranches, which are then sold to insurance companies and pension funds. The cash flow traits of collateralized mortgage obligations, collateralized bond obligations, and asset backed securities based on automobile loans, credit cards, and receivables are discussed. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 1.

Description: A controversial alternative to ERISA/FASB actuarial cost methods and assumptions is presented as a challenge from the discipline of financial economics. From the Record of the Society of Actuaries, Volume 27, No. 1, Session 37PD of the Dallas Spring Meeting.

Description: The Society of Actuaries’ Committee on Post-Retirement Needs and Risks (CPRNR) commissioned Linda Koco to write this guide that employers can use when considering advice options for a company retirement plan. The guide includes information about the nature and timing of decisions, ongoing decisions after retirement, and advice considerations. The guide is intended to be unbiased toward any particular approach or organization’s product. This guide does not provide advice for specific situations and should not be construed as doing so. It is an information tool for considerations related to advice. The guide is not intended to provide legal guidance or recommendations.

Description: This paper reports on the findings of a working group established in 1999 by the SOA's Finance Practice Area to look at how the insurance industry measures and monitors risk through risk position reporting. Also the working group established industry standard practices in risk position reporting and reported on a number of areas for possible improvement in such reporting.

Description: 1994 SOA Spring Meeting, Orlando. This session is about managing currency risk. Topics addressed: • Safety of investment vehicles and evaluation of offshore investment quality. • Regulations concerning investments. • Repatriation of profits/home-office expenses. • Asset-liability matching. • Tools for managing currency fluctuations CPA.

Description: The panel discussed US federal income taxes, addressing parts of the tax equity and fiscal responsibility Act of 1982- TEFRA- related to life insurance company taxes and policy owner aspects that are involved. Discussion of the repeal of existing tax law provisions relating to certain reinsurance transactions is also discussed

Description: This report covers credit risk loss experience during the period 2003 through 2015 on non-Rule 144A private placement securities (and, with limited exceptions, some specific types of Rule 144A bonds) held by participating companies of the life insurance industry.