Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists discuss the obligations and requirements with respect to cash flow testing for yearend 1991, at that time contained in Actuarial Standard of Practice No. 14. Topics include difficulties in the cash-flow testing process, such as asset and liability construction and assumptions, and strategy. Other topics are interpretation of results, how to cost-justify cash-flow testing, Canadian cash-flow techniques and issues, and asset liquidation versus borrowing. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4A.

Description: This panel discussion from the SOA 1976 Houston Spring Meeting focuses on practical considerations in providing services under insured pension plans. The information is organized into home office considerations, field considerations, and external factors such as Enrolled Actuary certifications and outside vendors of pension services. From Record of the Society of Actuaries Vol.2, No. 2.