Description: This paper expands on the traditional three-factor interest, mortality, and expenses dividend contribution formula to propose a new dividend structure. The structure and formula are derived from the most generalized equation of equilibrium, and each dividend class is treated as an ongoing microcosm. From Society of Actuaries Financial Reporting Monograph, M-AS99-1.

Description: This session from the 1983 SOA Hollywood, Florida Meeting reviews progress reports by the Committee on Valuation and Related Problems. It discusses statutory surplus, the contingency surplus needed for C-1, C-2, C-3 Risks, C-4 Risk and vitality surplus. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: This paper extends the author's previous study, 'An Expanded Financial Structure for Ordinary Dividends', to reflect amendments to the life insurance company federal income tax statutes introduced by the Tax Equity and Fiscal Responsibility Act of 1982 [TEFRA]. From Transactions of Society of Actuaries 1983, Vol. 35.

Description: This session at the SOA 1982 Orlando Spring Meeting discusses insurance products dividend philosophy. Focus is on implications of AAA and CIA standards, equity among dividend classes, methods of investment income allocation, stock company issues, and treatment of federal income tax.

Description: This paper develops a dividend financial structure and a dividend formula based on the contribution principle in a complete expanded format. From Transactions of Society of Actuaries 1981, Vol. 33.

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: This panel discussion presented at the April 1976 SOA meeting in Washington D.C. presents opinions and information related to investment policy in a changing economy.

Description: The following topics were discussed at concurrent sessions: 1. Pension benefit security bill, 2. Variable insurance products, 3. Trends in hospital and medical care utilization, 4. Insurance distribution and marketing systems, 5. Deferred and incentive compensation, 6. Annual Statement accounting, 7. Social Security and employee benefits in western Europe, 8. Individual medical expense insurance, 9. Reserves and related problems for variable annuities and cost-of-living benefits, 10. Topics for consulting actuaries, 11. Profit and other objectives in group operations, and 12. Life insurance operations overseas- problems and opportunities. From Transactions of Society of Actuaries, 1969 Vol. 21 Pt. 1 No. 61.

Description: This is a discussion about the problem of overinsurance arising from duplication of coverage. From Transactions of Society of Actuaries 1963, Vol. 15 Pt. 2