Description: A presentation of various views on establishing principles and practices for pension plan construction and valuation, in light of the passage of the Pension Reform Act. Presented at the Spring 1975 Meeting in Los Angeles.

Description: Panelists discuss the latest trends in long-term-care product design and pricing issues. Topics include ASOP 18, combination disability products, morbidity & lapse assumptions, state regulations and underwriting. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: This presentation is a concurrent session from the Annual Meeting of the Society of Actuaries, held, October 24-26, 1977 in Boston. The panelists discuss criticisms that have been made of life insurance companies' handling of dividend apportionment and dividend illustrations for individual life insurance and annuities. They discuss whether actuarial organizations should respond to these criticisms, and whether this can be done by formulating appropriate Guides to Professional Conduct and Opinions as to Professional Conduct. Specific dividend issues are discussed. Discussion from Participants is included. From the Record of Society of Actuaries, Volume 3, No. 4.

Description: Presented at May 2002 Spring Meeting. This session covers the AICPA's proposed statement of position on accounting and reporting by insurance enterprises for certain nontraditional, long-duration contracts and for separate accounts. It requires new GAAP reserves for certain variable annuities with guaranteed minimum death benefits 'GMDBs'.

Description: This panel discussion from the SOA 1976 Houston Spring Meeting focuses on practical considerations in providing services under insured pension plans. The information is organized into home office considerations, field considerations, and external factors such as Enrolled Actuary certifications and outside vendors of pension services. From Record of the Society of Actuaries Vol.2, No. 2.

Description: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 Company representatives and state insurance department representatives addressed issues faced by companies in complying with the form-filing process. In addition, they offered suggestions and guidance in expediting policy form approvals.

Description: This is a panel discussion session on recommended guidelines and practices for determining dividends and illustrations for individual life insurance products, focused on the SOA's Committee on Dividend Philosophy's proposed recommendations. The differences between mutual company and stock company views are explored.