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The Education of the Actuary in the Future
health insurance and the means of delivery of health care. 3. Privacy and the need for government to protect ... maintenance organizations and research into health care systems and financing. 10. Human resources accounting ...- Authors: Cecil Bykerk, Michael Cowell, Michael Frank, Cecil J Nesbitt, Peter W Plumley, Anna M Rappaport, Donald R Sondergeld, Forrest Allen Spooner, Aaron Tenenbein
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession>Academic partnerships; Actuarial Profession>Qualifications; Actuarial Profession>Professional associations; Actuarial Profession>Professional development
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The Unfunded Present Value Family of Pension Funding Methods
little-now-as-possible-and-let-the-future-take-care-of-itself" school with another. The astute reader ... chosen is like a direction arrow pointing out the direct route to the chosen objective. If later on the ...- Authors: William A Dreher, James C Hickman, Malcolm D MacKinnon, Cecil J Nesbitt, Donald R Sondergeld, Robert C Tookey, Charles L. Trowbridge, Dorrance C. Bronson, Harwood Rosser
- Date: Mar 1963
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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Variable Premium Life Insurance
flexibility in the pattern of premium pay- ments. Of primary concern are questions of profit and compliance ... problem mentioned above, since profit increases in direct proportion to premium level. (_'are must be taken ...- Authors: Peter L Hutchings, Paul Milgrom, Ken E Polk, Donald R Sondergeld
- Date: Oct 1974
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Life Insurance>Pricing - Life Insurance
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Some Actuarial Considerations for Mutual Companies
a portion of general overhead expense to be a direct charge against surplus earnings. This helps to ... acquiring the same volume of business through direct writing, since the transferred reserves plus surplus ...- Authors: Thomas P Bowles, Donald D Cody, Linden Cole, Louis Garfin, Ardian Gill, Norman E Henricks, Howard H Kayton, Robin B Leckie, John C Maynard, Brian R Newton, Claude Y Paquin, Henry B Ramsey, Paul E Sarnoff, Donald R Sondergeld, Robert C Tookey, Owen A. Reed, Charles L. Trowbridge
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting
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Earnings and the Internal Rate of Return Measurement of Profit
simple ones that were chosen to demonstrate IRRMA. Care should be taken to avoid generalizing after making ... assumed yield on the noninsurance surplus account. Care should be taken in drawing any conclusions regarding ...- Authors: Richard S Robertson, Donald R Sondergeld
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Pricing - Life Insurance
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A Comparison of Alternative Generally Accepted Accounting Principles GAAP Methodologies for Universal Life
integral parts of the re- serving mechanism, whose primary (if not sole) purpose is to cause profit to be ... factors not explicitly mentioned in the paper. The primary issue here is that Mr. McLaughlin related earnings ...- Authors: Mark Evans, S Michael McLaughlin, Donald R Sondergeld
- Date: Oct 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Acquisition Expense Amortization Methodology
GAAP Acquisition Expense Amortization Methodology This paper discusses three methods ... principal points made in the discussions, with further direct reference to the discussions suggested as circumstances ...- Authors: Alan Goldberg, Thomas G Kabele, Lester Moskowitz, Claude Y Paquin, Joe B Pharr, Donald R Sondergeld
- Date: Oct 1978
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Pricing in a Return-on-Equity Environment
Pricing in a Return-on-Equity Environment This paper will use a sample example to examine ... referred to by Mr. Becker, ROI should be used as a primary profit objective when a company's limiting resource ...- Authors: David N Becker, David Ingram, Claude Y Paquin, Bradley M Smith, Donald R Sondergeld, Charlie T Whitley
- Date: Oct 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Pricing - Life Insurance