Description: This session will be devoted to providing brief updates on the status and future impacts of new and emerging issues in financial reporting. The Canadian update will include the potential implications for U.S. reporting.

Description: From a teaching session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Discussion of realistic liability models for use in asset adequacy analysis, asset/liability management, pricing/repricing, financial reporting, or other purposes.

Description: From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Panelists use recent transactions and examples to demonstrate various operational, financial reporting and strategic aspects of insurance company mergers.

Description: Presented at May 2002 Spring Meeting. Discusses changes to reserving and tax regulations and the implications they have on product development.

Description: This session from the 1992 Valuation Actuary Symposium looks at how the valuation actuary may ensure his work stands up to regulatory and professional scrutiny including a discussion on the Standard Valuation Law SVL, the model regulation, Actuarial Standards of Practice ASP 7 and 14, forming an opinion, the content of the opinion and the content of the memorandum.

Description: Presented at October 1996 Annual Meeting. Discusses the status and future impact of new and emerging issues in financial reporting and taxation.

Description: Three industry actuarial experts respond to pre-submitted and from-audience questions regarding the future of the valuation actuary, and statutory and GAAP accounting issues. Session 30OF of the 2005 Valuation Actuary Symposium.

Description: Experts discuss: [1] recent life-insurer M&A transactions, [2] the seller's perspective, including their motivation and their actuarial appraisal of the book of business, [3] the buyer's perspective, including their motivation and their actuarial appraisal, [4] due diligence, [5] Purchase GAAP [PGAAP], [6] issues that arise at or after the transaction's closing, and [7] reinsurance and non-reinsurance programs that address capital-management and tax-planning needs for such a transaction. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: Covers current and emerging issues in statutory and GAAP financial reporting in the United States and Canada. One segment focuses on the Financial Accounting Standards Board [FASB] proposal for a new accounting model for universal life insurance, with comments by a member of the FASB staff. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: Panelists, which included the chairman and some other members of the task force, discuss their final report. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4A.