Description: This session from the 1995 SOA Spring Meeting discusses the Society of Actuaries research activities directly related to dynamic solvency testing - DST. From Record of Society of Actuaries Vol. 21, No. 1.

Description: Presented at October 1986 Annual Meeting. This session discussion is about the report on the FASB project on accounting for Universal Life, update on American Institute of Certified Public Accountants 'AICPA' activities, report on Canadian financial reporting issues, and update on FASB and NAIC activities.

Description: This session from the 1983 SOA Vancouver Meeting discusses GAAP topics including purchase accounting, UL, deferred acquisition costs and others. The value of interim earnings reports and statutory issues are also examined. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: Panelists provide updates on: [1] NAIC activities on statutory reporting and accounting changes, [2] new FASB Statements 94, 95, 96, and 97, and [3] one firm's experiences implementing these changes. From the 1988 Record of Society of Actuaries, Vol. 14, No. 3.

Description: 1994 SOA Spring Meeting, San Francisco. This session provided an overview on the following issues regarding solvency analysis: 1. Will the actuary perform a financial condition analysis or provide an opinion on solvency? 2. Will the analysis be for internal use only or for public reporting? 3. Progress on the SOA's Dynamic Solvency Handbook. 4. Dynamic solvency research. 5. Canadian experience with solvency testing.

Description: 1993 SOA Meeting, Quebec. The new SVL has expanded the scope and responsibilities of the valuation actuary. Topics covered: • Risk of legal liability for actuaries? • Vagueness of actuarial standards related to adequacy testing? • Reliance on other company experts? • Consultants versus company actuary perspectives? • The science versus the art of the process?

Description: Presented at June 1996 Spring Meeting. Panelists discuss the impacts on preparing reserves and an Actuarial Opinion and Memorandum caused by differing reserve requirements in each state.

Description: Presented at May 2002 Spring Meeting. This session examines how the revised version of the Valuation of Life Insurance Policies 'XXX' has been implemented in many states for two years and provides updates on various aspects of XXX.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held May 16-17 in New York. The panelists, a regulatory examiner, an independent accountant, and an industry representative examine and discuss the objectives and quality of today's financial examination process. They discuss objectives of each type of examination, guiding principles and procedures, how successful examinations are in protecting the public's interests, and whether the process needs fixing, and if so, how and what actuaries should do. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 2.

Description: Panelists at this session of the SOA 1995 Vancouver Spring Meeting discuss risk based capital for health organizations including issues specific to insurers and HMOs. Formulas being proposed by the American Academy of Actuaries are discussed.