Description: This paper describes a streamlined procedure for allocating investment income which permits the application of a single current investment-year interest rate, together with an averaged rollover rate, to an adjusted asset base to give essentially the same results as the traditional investment-year method. It also includes a discussion of the paper. From Transactions of Society of Actuaries 1976, Vol. 28.

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: This 1978 session focused on Individual Life Products in the Employee Market. Topics included: 1. What is the current status of the Section 79 market. 2. The Retired Life Reserve concept. 3. Trends in Deferred Compensation products. 4. Recent activity in the Key Person and Split Dollar markets.

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

Description: This discussion at the SOA 1968 Philadelphia Regional Meeting looks at research on agency operations and actuarial involvement.

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.