Description: This discussion looked at defining tax parity between mutual companies and stock companies as well as the consequences of failure to achieve tax parity.

Description: The panelists from this session at the June 2000 meeting of the Society of Actuaries in San Diego compare and contrast separate account products sold in the U.S. and Canada in both the qualified/registered retirement market and the nonqualified market.

Description: Presented at May 1986 Spring Meeting. This session discussion is about regulatory aspects, administrative aspects, financial reporting issues and Canadian products.

Description: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 The panel provides an update on the status of the Factors in the Risk Selection Techniques Study.

Description: From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 This session talks about the issues that smaller companies deal with. Topics included: • Section 7 opinions —changing cash-flow testing requirements • C-3 risk-based capital requirements and methodologies • Setting and resetting X factors for Regulation XXX • Developing internal management systems • Regulatory update • Using outside consultants

Description: RECORD OF SOCIETY OF ACTUARIES 1981 VOL. 7 NO. 3 This discussion looks at the future of permanent life insurance as of 1981, comparing traditional permanent products to term life, universal life, and non life insurance products. Related uncertain economic environment issues and tax issues are discussed.

Description: The subject of this paper is the question: What is the added cost to permit unrestricted election of optional forms of retirement income? From Transactions of Society of Actuaries 1961, Vol. 13, No. 36 AB.

Description: From a session at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999 Equity-indexed products require an asset strategy that matches the equity options embedded in the liability. The panel discusses the following: A. Two asset strategies 1. Purchasing equity options that match the liability options: Is this a perfect match or are there still unhedged risks? 2. Dynamic hedging using the mathematics of “the Greeks”: Is it self-insuring? B. Accounting issues with these strategies

Description: From the 1986 Valuation Actuary Symposium, held in Washington DC in October 1986 Discussion of cash flow testing to assess level of C-1,C-2, and C-3 risk. Also, update on regulatory and legislative issues in Canada pertaining to the Valuation Actuary, reserves, and risk based capital

Description: From the 1985 Valuation Actuary Symposium Demonstration of the usefulness of the concepts of duration, interest rate sensitivity and, in particular, market values in analyzing the ability of assets to meet future liability demands.