Description: 1992 SOA Regional Meeting, Anaheim. This is a panel discussion on managing the adequacy of capital by setting capital targets and ensuring targets are met. External capital, performance measurement, and management of inter-company relationships were part of the discussion.

Description: This panel at the 1982 Society of Actuaries Orlando Spring Meeting focus on the balancing act between growth and sufficient surplus from both a stock and mutual company perspective.

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 paper develops a tool that may be useful in explaining the differences between earnings that are reported under GAAP and profits that are expressed as an internal rate of return.

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: Article discusses strategies to reduce book value fluctuations due to adoption of FAS 115 and their drawbacks.

Description: This discussion provides a review of the critical relationships with CPA counterparts on topics such as GAAP, Pension Audit Guide, and the accounting practices for mutual life companies. From Record of Society of Actuaries, Vol. 1, No. 2.

Description: This session from the 1981 SOA Fall Meeting discusses the current status of proposals to change the 1959 Life Insurance Company Federal Tax Act, the tax status of modified coinsurance and other current tax developments including the taxation of several of the new products being developed such as Universal Life and certain annuities. We will also talk about some recent tax rulings which involved wrap-around annuities. From Record of the Society of Actuaries 1981, Volume 7, No. 4.

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 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.