Description: From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 The session provides a brief overview of a variety of financial reporting topics, most of which were discussed in more detail in the subsequent sessions. The overview included topical issues as follows: • National Association of Insurance Commissioners NAIC Life and Health Actuarial Task Force developments and directions • Other NAIC/regulatory development • American Academy of Actuaries AAA/Actuarial Standards Board ASB developments • Financial Accounting Standards Board/Security Exchange Commission FASB/SEC and Generally Accepted Accounting Principles GAAP developments • Tax developments • Reinsurance development • Gramm-Leach-Bliley Financial Modernization Act

Description: Essay submission on impact of COVID-19 on retirement.

Description: Transcript of Session 3A from the 2008 Living to 100 Symposium discusses the use of mortality in social insurance systems in the US and Canada.

Description: This report summarizes the results of a research project undertaken by the Society of Actuaries to study the possible effects of the International Accounting Standards Board’s IASB Discussion Paper describing its Preliminary Views on Insurance Contracts on nine representative U.S. life, health and annuity products.

Description: This is the version of the SOA’s research report that appeared in the July 2008 issue of the Actuarial Practice Forum. This report presents modeling results of the possible impact of the IASB’s preliminary views of accounting for insurance contract liabilities on certain U.S. Life, health and annuity insurance products. This report presents comparisons of selected U.S. GAAP values to corresponding values of the proposed International Financial Reporting Standard IFRS results.

Description: Presented at October 1986 Annual Meeting. This session discussion is about the World Future Society meeting held in July, 1986, covering such topics as business, emergency management, finance, new technologies, work, careers and more. The panelists will offer an actuary's perspective of this gathering of futurists from various backgrounds and perspectives.

Description: Different mortality projection methodologies are utilized by actuaries across applications and practice areas. As a result, the SOA’s Longevity Advisory Group (“Advisory Group”) developed a single framework to serve as a consistent base for practitioners in projecting mortality improvement. The Mortality Improvement Model, MIM-2021, Tools and User Guides, compose the consistent approach

Description: This article is an introduction to the topic of mortality projections and their impact on social security systems. The article reviews two life expectancy graphs and overall trends in life expectancy by gender at birth and age 65 in the United States, Canada and the UK.

Description: From a session at the Spring meeting of the Society of Actuaries held in San Antonio, Texas, June 14-15, 2004 A brief review of how the 1995-2000 individual life mortality experience study and 2002 individual life and annuity expense study were developed, followed by key observations, interpretations and emerging trends.

Description: From session 43TS at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999 Presenters discuss the growing pressure, due to the globalization of commerce and industry, for a uniform set of worldwide accounting standards, and the form that these standard are likely to take.