Description: Presented at October 1996 Annual Meeting. Accruals in nonqualified retirement plans have become subject to FICA taxation. In this session, IRS rules are discussed in detail with emphasis on options available for good faith years through 1996 and final regulation years starting in 1997.

Description: This session will demonstrate the advantages of approaches to duration matching and cash flow matching. Plan examples and sponsor’s objectives will be presented. An overview of when to choose one approach versus a blend of the two approaches will also be covered.

Description: Presented at May 1985 Spring Meeting. This session discussed: AICPA activity in purchase accounting, Merger/Acquisition accounting, Assumption reinsurance, Minority interest accounting alternatives, Foreign mergers, acquisitions, and joint ventures accounting, Tax considerations in structuring mergers and acquisitions.

Description: Presented at May 1996 Spring Meeting. Presents an overview of conference co-sponsored by the SOA on fair value of insurance liabilities, including a comparison of some of the methods presented. A status update of recent industry and professional activities and what the future may hold for the use of fair value of insurance liabilities in insurance company financial statements is also provided.

Description: Presented at June 1996 Spring Meeting. This session presents a line-by-line discussion of the re-designed 1995 Schedule B, including a brief discussion of issues related to new pension funding rules and preparation of attachments.

Description: From a panel discussion session at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999 Panelists discuss two of the measurements actuaries are using to evaluate direct response products: customer lifetime value and embedded values.

Description: Panelists discuss the current trend environment and estimating future trend. From the Record of the SOA, Vol. 29, No. 2, Session 52

Description: Presented at June 1996 Spring Meeting. This discusses the effect on pension plans of mergers and divestitures and looks at the importance of due diligence as part of the process. The discussion also presents the reality of actuaries on trial for negligence.

Description: This discussion seeks to answer what reserves are required for individual accident and sickness policies, looks at the actuary's responsibility for experience analysis, discusses product development and policy change problems, and examines the major current developments affecting individual accident and sickness insurance.

Description: Overview of latest developments on IRC Section 7702, IRC Section 848, market value adjusted contracts, companies in rehabilitation and Canadian issues including: • Part I income tax • Part IV capital tax