Description: This article discusses the survey of published embeddd value EV financial assumptions through 2010 sponsored by the Society of Actuaries International Experience Study Working Group. The purpose of this survey is to provide international actuaries with benchmark assumption data.

Description: Starting in 2003, the Society of Actuaries International Experience Study Working Group has been conducting surveys of published embedded value financial assumptions. This article updates the survey with 2007 data.

Description: This article contains a summary of the SOA International Experience Survey of Embedded Value Financial Assumptions. Topics surveyed include discount rate, equity return, fixed return, local government return, inflation, and tax rates.

Description: In this article, the authors discuss the Experience Study Working Group surveys of published embedded value EV financial assumptions they have been conducting.

Description: The purpose of this survey is to provide international actuaries with benchmark assumption data.

Description: This newsletter discloses the results of a survey of embedded value financial assumptions used by insurance companies. The purpose of this survey is to provide international actuaries with benchmark assumption data.

Description: Article discusses the findings of the SOA International Experience Survey on embedded-value financial assumptions. It is intended to provide international actuaries with benchmark assumption data.

Description: Panelists discuss the process and challenges presented by mergers or acquisitions. From the Record of the Society of Actuaries, Vol. 24, No. 2.

Description: This presentation is a Teaching Session, number 39TS, from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake Buena Vista, FL. The instructors discuss identification and measurement of intangible assets including value of in-force policies, or value of business acquired [VOBA], and goodwill impairment testing. Historical perspective is provided, including the original purchase GAAP [PGAAP] guidance, the diversity in practice among companies, and controversy and disagreements between auditors and actuaries. This continues with the efforts of the Emerging Issues Task Force [EITF] 92-9, the Securities and Exchange Commission [SEC] and its views on pooling, the Financial Accounting Standards Board [FASB] business combinations project, and the recent issuance by the FASB of FAS 141 and 142. The presentation includes experience from a real world application. Discussion from participants is included.

Description: This paper discusses adjustable life insurance and certain theoretical problems of these policies. It also covers how the Commissioners Reserve Valuation Method, CRVM, may be extended to cover adjustable life policies and defines formulas for the additional expense allowance at the time of change. A discussion of the paper follows. From Transactions of Society of Actuaries 1979, Vol. 31.