Description: 1999 SOA Annual Meeting, San Francisco. Presenters discussed the proposed NAIC model regulations dealing with guaranteed investment contracts. Covered topics: 1. Products subject to regulations. 2. Reserving methodologies described in the regulation. 3. Assumptions. 4. Required actuarial certifications.

Description: Panelists at this session of the SOA 2001 Toronto Spring Meeting give an overview of the new methodology to compute the C-3 component of statutory risk-based capital and quantification of the impact of the change in methodology. Issues from a regulatory perspective and from a company perspective are discussed.

Description: This session from the 2003 Washington D.C. Spring Meeting discusses an overview of the development of the 2001 CSO Mortality Table, how the 2001 CSO affects term and whole life products, the tax issues that will arise from adopting the new table and any unresolved issues. From the Record of the Society of Actuaries, Volume 29, No. 1, Session 81PD.

Description: 2004 SOA Spring Meeting, Anaheim, CA. Topics in this teaching session included: 1. Selecting and testing levels of margin premium deficiency reserves. 2. Loss adjustment expense reserves. 3. Other ancillary liabilities. 4. Interplay between regulatory requirements and actuarial standards of practice.

Description: From the Record 1977 Vol. 3, No. 1, this presentation is from a concurrent session at the Society of Actuaries 1977 Regional Meeting, held in Atlanta March 31-April 1. The presenters discuss various measures of financial results, including net income and surplus, and explore treatment of federal income tax, investment income, expenses, and generally accepted accounting principles, ‘GAAP.’ Planning, projecting, monitoring, and effective use of financial measurements are discussed.

Description: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 This session provides a brief overview and status of a variety of recent National Association of Insurance Commissioners statutory financial reporting developments.

Description: From a session at the Spring meeting of the Society of Actuaries held in San Antonio, Texas, June 14-15, 2004 Speakers discuss the approaches to quantifying investment risk, including the credit risk subcomponent and mismatch risk sub-component in the three different types of risk-based capital RBC framework commonly used, such as regulatory, rating agency and company-specific economic-based formulas.

Description: 1993 SOA Meeting, Quebec. This session is about life company solvency. The speakers discussed whether they believe the industry has stabilized and gave us their perceptions on what the future holds and what companies can do to remain solvent. Topics included: 1. A quick solvency review. 2. Summary of the Duff & Phelps rating process. 3. The key issue facing the life insurance industry today - real estate. 4. How a rating agency views and uses RBC. 5. How to use ratings or, basically, what ratings are and what they aren't. 6. The future of the life, health, and annuity industry with respect to solvency. 7. The capital markets generally and their view of the life sector specifically.

Description: 1993 SOA Annual Meeting, New York. This session discussion is about reinsurance accounting for life and health insurers. It covers both statutory developments and GAAP developments. Topics included: 1. NAIC model regulation and some of the specific state issues. 2. FAS 113, reinsurance accounting under GAAP accounting principles. 3. Fronting issues. 4. Disclosure reporting. 5. The role of reinsurance as one of several financial and capital management solutions available to insurance companies. 6. Business applications that flow out of the current accounting developments

Description: This panel at the 1982 Society of Actuaries Colorado Springs Spring Meeting focus on the balancing act between growth and sufficient surplus from both a stock and mutual company perspective.