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Managing Pension Surplus or the Lack Thereof
Managing Pension Surplus or the Lack Thereof Presenter discusses some techniques for minimizing and controlling the damage to defined-benefit pension surpluses caused by market forces. From the ...- Authors: Application Administrator
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Additional or Contract Reserves
Additional or Contract Reserves 1990 Valuation Actuary Symposium Proceedings that discusses additional or contract reserves on Exhibit 9. Annuity reserves;Contingencies;Health reserves;Life ...- Authors: Application Administrator
- Date: Sep 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Product Development in the Age of Risk-Based Capital
Product Development in the Age of Risk-Based Capital 1993 SOA Annual Meeting, New York. This session discussion is about the impact of RBC on product design. Topics included: 1. An ...- Authors: Michael Cowell, A Hemphill, Robert W Omdal, Application Administrator, John Dawson
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy
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Workshop: Statutory, GAAP and Tax Issues for The Valuation Actuary
Workshop: Statutory, GAAP and Tax Issues for The Valuation Actuary 1990 Valuation Actuary Symposium Proceedings is a workshop on statutory, GAAP and tax issues for the valuation actuary. Various ...- Authors: Application Administrator, William Buchanan, John T Glass, George J Hebel, John Miller, Arthur Panighetti, Clark Ramsey, Stephen White, John Yanko, John T Zellner
- Date: Sep 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Public Policy
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Insurance Taxation
Insurance Taxation This session at the SOA 1990 Annual Meeting looks at proposed and potential tax law changes for insurance companies including 'DAC Tax', stock versus mutual ...- Authors: Application Administrator, Donna Claire
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Public Versus Private Sector OPEB Accounting
Public Versus Private Sector OPEB Accounting Issued in 2004 with provisions effective in 2006-2009, the United States accounting standard, GASB 45, requires local and state governments to account ...- Authors: Application Administrator
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Financial Reporting & Accounting
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Filling In The GAAP
Filling In The GAAP This session presented at the SOA's 1976 Houston Spring Meeting will describe the basic features of Life Insurance GAAP accounting as applied to stock life insurance ...- Authors: Burton Jay, Application Administrator
- Date: May 1976
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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AVR/IMR/RBC/FAS 107 Implementation
AVR/IMR/RBC/FAS 107 Implementation 1993 SOA Annual Meeting, New York. This session is about FAS 107, FAS 115, RBC and AVR/IMR versus MSVR. Fair value accounting;Financial Accounting Standards ...- Authors: Application Administrator, Edward F McKernan, Frederick S Townsend, Linda V Atkins
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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FAS 96
FAS 96 1990 Valuation Actuary Symposium Proceedings that discusses FAS 96, accounting for income taxes. Generally Accepted Accounting Principles=GAAP;Taxes=Taxation; 18496 1/1/1990 12:00:00 AM ...- Authors: Application Administrator
- Date: Jan 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting
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NAIC Proposal for Mortality under Pre-Need Life Insurance
NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National Association of Insurance Commissioners, NAIC, is analyzed from tax standpoint of both insurers, ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance