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  • Some Actuarial Considerations for Mutual Companies
    a portion of general overhead expense to be a direct charge against surplus earnings. This helps to ... acquiring the same volume of business through direct writing, since the transferred reserves plus surplus ...

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    • Authors: Thomas P Bowles, Donald D Cody, Linden Cole, Louis Garfin, Ardian Gill, Norman E Henricks, Howard H Kayton, Robin B Leckie, John C Maynard, Brian R Newton, Claude Y Paquin, Henry B Ramsey, Paul E Sarnoff, Donald R Sondergeld, Robert C Tookey, Owen A. Reed, Charles L. Trowbridge
    • Date: Oct 1979
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting
  • The Merger of Mutual Life Insurance Companies
    well as in the refinements used in allocating in- direct income and expenditures. Although this approach ... companies are the mecha- nism for identification of direct items of income and expenditures and the techniques ...

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    • Authors: Louis Garfin, L Giles, Howard H Kayton, Robert Merritt, Robert C Tookey, Charles F B Richardson
    • Date: Oct 1972
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: Transactions of the SOA
    • Topics: Finance & Investments