Description: This presentation is an open forum, session 58OF, from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The panelists present both theoretical and practical perspectives of the role of assumed asset returns and credit spreads in determining the fair value of policyholder liabilities. They cover financial economics, how other financial service companies value liabilities, what factors go into determining an appropriate discount rate for insurance liabilities, and issues currently being debated by the International Accounting Standards Board [IASB], and the Financial Accounting Standards Board [FASB]. Discussion from participants is included. From the Record of Society of Actuaries, Volume 30, No. 2.

Description: Panel discussion gives the latest update on: Single Premium Whole Life, Single Premium Variable Life, Variable Universal Life, and Annuities. Includes current industry sales figures and distributions of variable-account assets for these products. From the 1987 Record of Society of Actuaries, Vol. 13, No. 2.

Description: This session discussion is about recent insurance-department activity, current American Institute of Certified Public Accountants [AICPA] issues, and insolvency issues pertaining to reinsurance. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: This is a discussion on Actuarial education and certification from around the world.

Description: 1992 SOA Annual Meeting, Washington, D.C. This individual annuity product update focused on a market overview, SEC developments, market value adjusted annuities, and the marketing of annuities through financial institutions.

Description: This session at the SOA 2003 Washington, DC Spring Meeting is a debate on the pros and cons of three alternative reporting methods -Embedded [Economic] Value, Fair Value and U.S. GAAP - as measures of shareholder-value creation and as pricing tools. Each speaker describes his preferred method, emphasizing the uses and advantages of the method, and critiques the other methods.

Description: Presented at May 2002 Spring Meeting. Discusses emerging trends worldwide in financial reporting, management, FASB and how to look at a performance management tool.

Description: Presented at May 2002 Spring Meeting. This session presents analysts' views on major insurance multinationals, discussing the way investment analysts look at large companies in determining their buy/sell recommendations.

Description: Presented at May 2005 Spring Meeting. Panelists discuss the use of stochastic embedded value 'EV' in financial management and risk measurement, including considerations in reconciling period-to-period results.

Description: Presented at May 2002 Spring Meeting. This session provides an overview of the various methods used to manage the risks from guarantees of equity-based life and annuity products. Discussion includes the use of reinsurance, self-insurance and static/dynamic hedging.