Description: This article examines the changes in U.S. regulatory reserve and risk-based capital requirements that will significantly impact the insurance industry and practicing actuaries. It summarizes activity related to principles-based reserves and risk-based capital initiatives during 2005.

Description: This is a report on the status of the 1958 CSO Table with respect to approval for use in the various states as well as some indication as to when it might be adopted for companies. From Transactions of Society of Actuaries 1959, Vol. 11, No. 31.

Description: An overview of the NAIC Variable Annuity Reforms, including a discussion of perceived positives and challenges associated with the reforms.

Description: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 Panel discussion of the work being done by the Society of Actuaries and the NAIC to further development of a Unified Valuation System.

Description: TAXING TIMES recently sat down with a group of retired tax actuaries to hear about how they got involved in actuarial tax matters and how their tax experience impacted their careers. Their insights will be useful for actuaries who are just starting out in the profession, as well as more seasoned actuaries.

Description: Presented at May 1985 Spring Meeting. This session discussed: Guidelines for the Reporting of Self-Administered Reinsurance, What are the proposed guidelines, Why are they necessary, How will ceding companies be affected, What is the impact of recent auditing and U.S. Tax law developments.

Description: Presented at May 1996 Spring Meeting. This session provides an update on current annuity financial reporting topics, including: status of annuity valuation law revisions and proposed Actuarial Guideline GGG.

Description: A description and status update on all recent research reports sponsored by the Financial Reporting Section.

Description: From a teaching session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Discussion of realistic liability models for use in asset adequacy analysis, asset/liability management, pricing/repricing, financial reporting, or other purposes.

Description: The article provides an introduction to tax accounting for U.S. life insurance companies, with a focus on NAIC statutory accounting concepts. The author discusses permanent and temporary differences, the current tax provision, and deferred tax accounting requirements, including admissibility testing under SSAP No. 101.