Description: 1990 Valuation Actuary Symposium Proceedings that discusses additional or contract reserves on Exhibit 9.

Description: 1990 Valuation Actuary Symposium Proceedings is a workshop on statutory, GAAP and tax issues for the valuation actuary. Various specific state regulations are discussed.

Description: Issued in 2004 with provisions effective in 2006-2009, the United States accounting standard, GASB 45, requires local and state governments to account for their post-retirement medical and life insurance programs on an accrual basis for the first time. This standard is creating new demands for actuarial services. This article is written for the experienced private sector post-retirement medical plan actuaries with a strong FAS 106 background who are now working on GASB 45 valuations. For these actuaries, there are many similarities between a FAS 106 valuation and a GASB 45 valuation, but there are also many differences.

Description: This session from the 1995 SOA Boston Meeting addresses the actuarial aspects of a purchase including the actuarial appraisal, GAAP reporting, statutory valuation, taxation aspects of completing a sale, and considerations in the purchase of a block of business. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: Panelists discuss many developments over the year 1992 that impact the valuation actuary. Session 1 of the 1992 Valuation Actuary Symposium.

Description: From session 60PD at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999, Panel examines a range of issues surrounding the organization of the actuarial department of an insurance company.

Description: Disclosure of pension information to employees, stockholders and government has been a major public issue in the United States in recent years with enactment of the disclosure and reporting provisions of the Employee Retirement Income Security Act and, more recently, publication of the new accounting and disclosure requirements of the Financial Accounting Standards Board. This 1981 discussion session focuses on public disclosure of retirement plans in the United States and lessons that can be learned from experience with Canadian disclosure and reporting requirements.

Description: This Report presents the results of a three-year study on Demutualization by a Task Force of the Society of Actuaries. From Transactions of Society of Actuaries 1987, Vol. 39.