Description: Presented at June 1985 Spring Meeting. This session discussed: Demutualization process overview, Considerations, Current developments - Society of Actuaries committee New York legislation, Accounting for the demutualized company, How investment analysts will view the demutualized company.

Description: This 1978 panel discussion examined dividend philosophy. Topics covered: I. The appropriate basis of dividend illustrations 2. The professional responsibility of the actuary in the establishment of dividend scales and in dividend illustration practices 3. The need for professional opinions and guidelines concerning policyholder dividends and illustrations 4. The adequacy of the recommendations of the Committee on Dividend Philosophy in addressing current concerns. 5. Differences between the approach of the Cormnittee on Dividend Philosophy and the traditional approaches. 6. The development of dividends for participating products in stock companies.

Description: This is a discussion of the future of the life insurance business in the USA. Specifically, it discusses corporate structure, marketing strategies, distribution approaches, product design, mergers and acquisitions, federal income taxation and reinsurance.

Description: This session at the SOA 1990 San Francisco Spring Meeting is about aspects of surplus management including objectives of a structured capital management program, surplus management for a stock versus mutual company, and sources and costs of raising capital.

Description: This session from the 1984 SOA Atlanta Meeting covers pending tax legislation with respect to life insurance companies, policyholder taxation and the current legislative outlook.

Description: This presentation is a concurrent session from the Annual Meeting of the Society of Actuaries, held, October 24-26, 1977 in Boston. The panelists discuss criticisms that have been made of life insurance companies' handling of dividend apportionment and dividend illustrations for individual life insurance and annuities. They discuss whether actuarial organizations should respond to these criticisms, and whether this can be done by formulating appropriate Guides to Professional Conduct and Opinions as to Professional Conduct. Specific dividend issues are discussed. Discussion from Participants is included. From the Record of Society of Actuaries, Volume 3, No. 4.

Description: This is a panel discussion session on dividends and non-guaranteed elements in individual life insurance and annuities.

Description: 1993 SOA Spring Meeting, Boston. This session addressed the problems unique to mutual companies. Topics addressed included: 1. In search of capital. 2. Merger/acquisition considerations. 3. The demutualization alternative. 4. Profit crunch. 5. Joint ventures. 6. Lessons from other countries - Canada, Mexico, Britain.

Description: Panelists, which included the chairman and some other members of the task force, discuss their final report. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4A.

Description: This 1979 session is about Dividend Philosophy. Topics covered: 1. The Committee on Dividend Philosophy's report: a. Extending the recommendation to annuities and to par business of stock companies? b. Desirability of recognizing material differences in experience? c. Treatment of investment generation methods? 2. The Roles of the AAA and the CIA a. The development of further interpretive material. b. Actuarial certifications to management and for Annual Statement c. Caveats for dividend illustrations