Description: Panelists in this session discuss and debate Return on Equity [ROE] and other financial measures for mutual life companies, the treatment of dividends, taxes, and other items under various approaches, and the perspective of mutual companies versus stock companies in this context. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: Presented at May 1985 Spring Meeting. This session discussed: Applicable accounting rules, Replaced policies' unamortized acquisition costs, Capitalizing additional acquisition costs for new policies, Anti-selection on mortality experience of residual block, New policies' appropriate lapse, mortality and interest assumptions, Loss recognition testing, Differences in accounting treatment between the United States and Canada.

Description: Panelists discuss a variety of issues related to overinsurance of disability income [DI] insurance. There is a general introduction to the topic, followed by a more specific discussion of issues such as policy provisions, underwriting considerations, and claims management. From the 2002 Record of Society of Actuaries, Volume 28, No. 2. Session 72PD of the San Francisco Spring Meeting.

Description: Full version of Reinsurance News, February 2007, Issue No. 59.

Description: 1994 SOA Spring Meeting, San Francisco. This session on Purchase GAAP accounting provides insight on related topics currently under discussion by the Emerging Issues Task Force of FASB.

Description: Presented at June 2002 Spring Meeting. This session explores recent developments in the voluntary disability market.

Description: 1993 SOA Spring Meeting, Boston. This session is about SFAS 97 which is fundamentally focused on the gross profit stream of products like universal life and deferred annuities. Topics included: 1. Assumption setting with view to tracking and verification. 2. Level of detail and differentiation between products and cells. 3. Timing issues - model versus financial reporting. 4. Unlocking.

Description: 1993 SOA Meeting, Quebec. This session is about FAS 97 including assumption setting, timing issues, unlocking of assumptions and restatement of unamortized acquisition costs, purchase accounting, and handling the EITF ruling.

Description: This monograph discusses Present Value Profits PVP with respect to purchase accounting. From Financial Reporting Section Monograph, AS99-1.