Description: Panelists at this session of the SOA 2004 San Antonio Spring Meeting discuss the implications of a Statement of Position [SOP-03-1]. Reserving issues related to common features of variable annuities, universal life and variable universal life are explored.

Description: This session is a discussion about 1 Actuarial certification of statutory statements, 2 GAAP for mutual companies, and 3 use of interest in amortizing acquisition expenses.

Description: 1998 Valuation Actuary Symposium. The speakers discussed dissecting and rearranging GAAP financials to provide more meaningful information and a comparison of the FAS 60 format of reporting earnings to a source-of-earnings format.

Description: This session presented at the SOA's 1976 Houston Spring Meeting will describe the basic features of Life Insurance GAAP accounting as applied to stock life insurance companies, both from an accountant's and an actuary's point of view.

Description: 1998 Valuation Actuary Symposium. In this open forum questions were fielded by the panel of experts. Some of the questions: 1. How do you pick spreads for use in your reinvestment strategy? 2. What's generally being done in terms of dynamically modeling policyholder lapsation? 3. How do companies treat riders and dump-in premiums and estimated gross profits for GAAP? 4. What impact does the current interest environment have on testing you are going to do this year? 5. Are there any suitable techniques for trying to aggregate the variable products with the fixed products?

Description: FILLING IN THE GAAP teaching session at 1976 Spring Meeting covering Principles, Basic Practical Considerations and Advanced Practical Considerations.

Description: This session at the 1998 Valuation Actuary Symposium examines Purchase GAAP accounting for life insurance acquisitions and identifies the major steps for implementing GAAP for acquisitions.

Description: This session at the SOA 1990 Annual Meeting looks at mutual company GAAP issues including objectives, common features, comparison to stock company GAAP, and the effect on management of the company.

Description: This teaching session at the 2004 Valuation Actuary Symposium covers the practical aspects of implementing GAAP reserves and sales inducements under Statement of Position 03-1 on Accounting and Reporting by Insurance Enterprises for Certain Nontraditional Long-Duration Contracts and for Separate Accounts.

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.