Description: This session from the 1995 SOA New York City Meeting covers an overview of the market for acquiring blocks of business, the legal, regulatory and valuation issues involved, acquiring a block through assumption reinsurance or novation, and tax and legal considerations in the acquisition process. From the Record of the Society of Actuaries, Vol. 21, No. 2.

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 presentation is a panel discussion, session number 26PD, from the 1999 Valuation Actuary Symposium, held September 23-24 in Los Angeles. Noting that many of the largest and most widely publicized insurance acquisitions today are made with stock rather than cash or other considerations, the panelists discuss the advantages and challenges for both the buyer and the seller in stock acquisitions. They also discuss current GAAP guidance for purchase accounting, including a just released exposure draft from the Financial Accounting Standards Board [FASB]. Discussion from participants is included.

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