Description: This paper describes a typical consumer credit transaction, shows how the rule of 78 works, identifies its degree of accuracy, and discusses issues raised by its use, including federal truth-in-lending implications. Followed by several discussion papers submitted

Description: Role of the Actuary: One of the most complicated tasks an actuary can perform is large-scale corporate modeling in an attempt to shed light on the relationship between value, performance and risk. In specialized situations such as mergers and acquisitions, it may be appropriate to have external actuaries perform the work rather than attempt the task with internal resources. From Actuarial Considerations in Insurance Mergers and Acquisitions, M-FI03-1.

Description: The paper discussed the reasons for a stock company's mutualization detail the mutualization process itself consider actuarial, legal, and other problems that arise and review a recent case history.

Description: Comparison of S&P’s published ratings standards in the United States and Europe with regards to capital adequacy ratios.

Description: When it happens that a corporate acquisition turns out to be unsatisfactory to the acquiring company, or a merger fails to produce the expected benefits, it often is the case that the initial investigations and financial analyses were not done well. This guide references materials that will provide an overview of the field of mergers and acquisitions.

Description: Presented at May 2002 Spring Meeting. The Financial Accounting Standards Board 'FASB' introduced two pronouncements during 2001 that materially change the way in which companies account for purchase transactions, both retroactively and prospectively.

Description: Presentation of some of the factors to be considered, and approaches which might be employed, in valuing a life insurance company.

Description: Presented at October 1996 Annual Meeting. This discussion examines the National Association of Insurance Commissioners Model law regarding the use of assumption reinsurance.

Description: Presented at May 2000 Spring Meeting. This teaching session presents techniques and tools for valuing long-term-care insurance for mergers and acquisitions, drivers behind M&A activity in this market, the appraisal process. Specific situations are discussed.

Description: This paper develops a new method of determining long-range interest rate assumptions. Followed by discussion papers submitted by 2 authors