Description: A pension plan uses Actuarial Equivalence to determine a 'fair' adjustment to pension benefits for form and timing of payment. The definition of Actuarial Equivalence is set in the Plan Document which may not have been reviewed for decades. With a wave of recent pension litigation in the U.S., plan sponsors, attorneys and actuaries now pay more attention to how pension plans define Actuarial Equivalence. How does a change in mortality table or interest rate affect the ultimate benefit? What are the requirements under ERISA and pertinent regulations? Are there court cases that have examined this question before? What are the issues behind the recent lawsuits and what can a plan sponsor do now to reduce their legal exposure? What alternative strategies are available for changing or not changing the definition in the plan document?

Description: This session at the SOA 1990 Annual Meeting explores the status and impact of AIDS in the U.S., Canada and elsewhere in the world.

Description: This discussion looks at the advantages to an inclusion of a temporary war clause in all policies, factors affecting premiums for females, the SOA's stance on accident and health research, and the proposed new form of U.S. annual statements.

Description: This presentation shows results obtained from a mortality study based on Canadian pensioners data available from records of the Canada Pension Plan and Quebec Pension Plan as of December 31st, 2008. From Actuarial Research Clearing House

Description: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 This session presented the results of a survey of the U.S. actuarial profession conducted by the Committee on Professional Responsibility of the American Academy of Actuaries. This survey asked questions relating to the individual actuary's awareness of and familiarly with the Code of Professional Conduct, Actuarial Standards of Practice, and qualification standards, as well as understanding of the activities of the Actuarial Board for Counseling and Discipline.

Description: This session 1GS of thePalm Desert Spring Meeting discusses the aging of our society. Topics include how fertility and mortality affect aging and the effects of changing demographics in the U.S. From Record of Society of Actuaries, Vol. 23, No. 1.

Description: This session at the SOA 1990 Annual Meeting covers solvency requirements for life companies in the U.S., Canada, Mexico, Japan, U.K. and Europe.

Description: Mortality is a fundamental element in the financial projections of the finances of social security programs around the world. Prominent actuaries from the U.S. Social Security Administration, Canada's Office of Superintendent of Financial Institutions and the U.K. Government Actuary's Department will discuss some of the key factors and issues associated with these projections. Improving mortality has and will have a significant effect on the affordability and importance of income through retirement to many population segments in these countries.

Description: Discusses the need for a new life insurance valuation mortality table to replace the 1941 CSO, the authorization by the NAIC to form a committee to construct such a table, and the preliminary table developed.

Description: The presenters at this session will provide an overview of recent developments in statutory valuation, U.S . GAAP and regulatory capital issues pertaining to life and annuity products as well as IFRS and the global insurance capital standard.