Description: Comprehensive view of deferred taxes – theoretical & per US statutory accounting. Comparison of deferred tax treatment under other financial reporting bases. Focus is on issues with respect to policyholder liabilities.

Description: Dynamic Financial Condition Analysis Update by James F. Reiskytl from The Financial Reporter, October 1999, Issue No. 40.

Description: This panel discussion, presented at the SOA's May 1976 Meeting in Houston, presented information related to the philosophy and practice of investment income allocation. Topics inlcluded: investment income allocation for individual and group products, subdivision of investment income by line of business, new money rates applicability for individual and group products, investment considerations for pension, annuity and life insurance, and regulatory restraints. From Record of the Society of Actuaries 1976, Volume 2, No. 2.

Description: 1998 Valuation Actuary Symposium. Dynamic Financial Condition Analysis is analysis and sensitivity testing and stress testing. Stated another way it is measuring the ability of a company to support future operations. The panelists provided an update on recent Society research that has been done and examples in practice.