Description: This session from the 1983 SOA Vancouver Meeting covers U.S. Federal Income Tax including TEFRA, flexible premium contracts, Modified Premium Whole Life Reinsurance, future tax planning and policyholder taxation. From Record of Society of Actuaries Vol. 9, No. 3

Description: This session from the 1983 SOA Spring Meeting discusses federal income tax and life insurance including specific products - UL, Annuities and Modified Premium Whole Life, Stop Gap, and phantom dividends. From Record of Society of Actuaries Vol. 9, No. 2.

Description: This panel discussion session focuses on financial reporting in Canada and the United States.

Description: In this session, panel members speculate about changes to insurance company taxation, policyholder taxation and insurance product taxation in the 1980's. Both U.S. and Canadian viewpoints are shared.

Description: This panel discussion was presented at the SOA's 1976 Spring Meeting in Washington D.C. The topic of discussion was Individual Life Products, current economics, inflation, the responsibility of the actuary, and guides to professional conduct.

Description: This is the presidential address by SOA president, Richard S. Robertson. He laments how few actuaries are involved in university actuarial education. From Transactions of Society of Actuaries 1986 Vol. 38.

Description: This paper discusses the principles found in the Academy of Actuaries Committee on Financial Reporting Principles' Recommendation 4, Reinsurance Ceded by Life Insurance Companies and proposes solutions to certain problems of implementation, and identifies items where there might be differences of opinion. Followed by discussion papers submitted by 2 authors

Description: This article is a transcript of a session at the Spring 1975 Meeting in Los Angeles. It addresses the question of whether traditional valuation principles can provide the same assurance of company solvency as in the past. Discussions include: Generally Accepted Accounting Principles GAAP, impact of changing asset values on cash flow and surplus problems.

Description: This session at the SOA 1990 Annual Meeting looks at product diversification as a means of establishing appropriate asset/liability matching and of offering a risk management tool. The basis for insurance company ratings of one rating agency is also discussed.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held May 16-17 in New York. The panelists discuss emerging trends in the financial condition of the life insurance industry, how the financial condition of a company is determined by the rating agencies, and the value and reliability of ratings with respect to a company’s current and future financial condition. The potential role of actuaries, the value of the statutory financial statements, the users of the ratings, and how they affect the rated companies are discussed. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 2.