Description: With the recent issuing of SFAS Nos. 87 and 88 in the U.S. and revised Section 3460 of the CICA Handbook in Canada, panelists assess recent pension-accounting experience to date and prospects for the future, from the viewpoints of an actuary, an accountant, and a plan sponsor. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4B.

Description: In this a forum for consulting actuaries, the participants discuss: 1. Accounting principles, especially as a result of APB Opinion No. 8, 2. Liaison- What can be done to improve liaison between consulting firms and the IRS, government committees, hearings, and insurance industry committees? 3. Life insurance company development, 4. The relation of the consultant with company actuaries, reinsurers, and accountants, and 5. Personnel- What programs are being followed by consulting firms to maintain staff by the internal development of actuaries? From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 55.