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  • Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
    Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues ... working on an exposure draft of a statement. The primary subject of today's session is the second set of ...

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    • Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
  • Fair Valuation of Insurance Liabilities-Implications for Economic Performance Measurement and Strategic Decision Making
    on a valuation of liability cash flows without direct reference to the assets backing them. The cash ... insurance company are worth less to shareholders than direct holdings. That’s because they have to pay tax ...

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    • Authors: Charles D Friedstat, Kenneth LaSorella, Gregory Goulding, David M Walczak, Joseph Koltisko, Marsha Wallace, Scott Witt
    • Date: Jun 2000
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Tax Parity For Individual Life Insurance Products
    Tax Parity For Individual Life Insurance Products This discussion looked at defining tax parity ... same? The Hutton ruling seemed to indicate that a direct increase in reserve was flat out possible R the ...

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    • Authors: Peter F Chapman, Douglas N Hertz, Neal N Stanley, James B Dox
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation
    Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation ... limited taxing powers in that they're limited to direct taxation in the provinces. Both the provinces ...

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    • Authors: Application Administrator, Christian J DesRochers, Philip Friedlan
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy; Public Policy
  • Market Value Adjusted Products
    Market Value Adjusted Products Presented at May 1986 Spring Meeting. This session discussion is ... of their RRSP to spend on tangible goods. The primary reason for cashing out is to move their funds to ...

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    • Authors: William Carroll, Jan Pollnow, Donald R Sondergeld, Murray John Taylor
    • Date: May 1986
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Individual annuities; Life Insurance>Non-forfeiture benefits
  • Who's on First?
    Who's on First? From a session at a meeting of the Society of Actuaries held ... responsibilities were expanded to include that as a primary role and I really have to give kudos to the efforts ...

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    • Authors: David Atkinson, Allen Klein, Thomas E Rhodes, Mary Broesch, William J McDonald, Douglas A Ingle
    • Date: May 2000
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Experience Studies & Data>Mortality
  • The Future of Permanent Life Insurance
    The Future of Permanent Life Insurance RECORD OF SOCIETY OF ACTUARIES 1981 VOL. 7 NO. 3 ... investment selection. We will, I suspect, find a direct relationship between our cred- ited rates, surrender ...

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    • Authors: Kenneth T Clark, David R Johnston, Stanley B Tulin, Myron Henry Margolin
    • Date: May 1981
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance>Term life; Life Insurance>Universal life; Life Insurance>Marketing and distribution - Life Insurance; Life Insurance>Whole life; Public Policy
  • Does Anyone Here Speak Greek? Hedging Your Equity-Indexed Products
    Does Anyone Here Speak Greek? Hedging Your Equity-Indexed Products From a session at the Spring ... that much, we simply hedge once a day and don’t care what the movement is. With regard to the notional ...

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    • Authors: Anson Glacy, Francis Sabatini, Boris Brizeli, Scott Houghton, Kevin P Guckian, Henning Hasle, THOMAS K BAUER
    • Date: May 1999
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Enterprise Risk Management>Portfolio management - ERM; Enterprise Risk Management>Risk measurement - ERM; Modeling & Statistical Methods>Stochastic models