Description: This is a panel discussion session on the purpose, rationale and conclusions of the Committee for Accident and Health Valuation Principles. Discussion also covers the comments received and any modifications to their original draft report.

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 strategies employed in Canada and the United States to restructure life insurance costs. They discuss levelized commissions and commission financing, joint ventures and reinsurance, ‘sale’ of strain and loads, statutory liability review, and the effect of tax law changes, including the ‘DAC tax.’ Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4B.

Description: This session from the 1995 SOA Spring Meeting discusses the Society of Actuaries research activities directly related to dynamic solvency testing - DST. From Record of Society of Actuaries Vol. 21, No. 1.

Description: This panel discussion, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on developments related to employer's accounting for pensions and other post-employment benefits.

Description: Experts discuss: [1] recent life-insurer M&A transactions, [2] the seller's perspective, including their motivation and their actuarial appraisal of the book of business, [3] the buyer's perspective, including their motivation and their actuarial appraisal, [4] due diligence, [5] Purchase GAAP [PGAAP], [6] issues that arise at or after the transaction's closing, and [7] reinsurance and non-reinsurance programs that address capital-management and tax-planning needs for such a transaction. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: Presented at May 2002 Spring Meeting. Discusses recent changes in the Actuarial Opinion and Memorandum Regulation, the ways in which the new requirements can be fulfilled, and the use of asset-adequacy analysis in other areas of the company.

Description: Panelists in this session discuss and debate Return on Equity [ROE] and other financial measures for mutual life companies, the treatment of dividends, taxes, and other items under various approaches, and the perspective of mutual companies versus stock companies in this context. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: This 1981 session concerned public issues that involve both actuaries and accountants, such as pension plan funding and reporting, GAAP for mutual life companies and independence in auditing. From Record of Society of Actuaries, Vol. 7, No. 2.

Description: Slides from a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 This session discusses recent developments within the American Academy of Actuaries and the National Association of Insurance Commissioners with regard to reserving requirements for equity-indexed annuities and life insurance.

Description: Presented at May 2002 Spring Meeting. Discusses changes to reserving and tax regulations and the implications they have on product development.