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: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 This session focused on the advantages and practical applications of offshore reinsurance. Topics included: · Types of reinsurance · Brief history of the development of the offshore market · Tax and regulatory advantages · Number of reinsurers and size of market · Risks that offshore reinsurance can best address · Financial reinsurance arrangements · Impact of Regulation XXX on demand and price · Regulatory considerations · Details of the use of letters of credit

Description: From a session at the annual meeting of the Society of Actuaries held in Chicago, Illinois, October 15-18, 2000 Panelists discuss the changes these companies were making, the experience so far as a public company, and how investors are viewing them.

Description: Presented at May 1985 Spring Meeting. Discusses current financial reporting topics related to both group and individual health insurance, including: Standards of practice for health actuaries, Deficit Reduction Act of 1984 DEFRA, Qualifications for health certification, Internal management reporting needs, New state reporting requirements.

Description: Presented at May 1985 Spring Meeting. This session discussed: Role of solvency surveillance, Role of the valuation actuary, Role of reinsurance, Role of integrated financial services, Role of the American Academy of Actuaries Committees on Life Insurance Company Financial Reporting Principles and on Property and Liability Insurance Financial Reporting Principles.

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 June 1985 Spring Meeting. Discusses proposed guidelines, why they are necessary, how ceding companies will be affected, and the impact of recent auditing and U.S. tax law developments.

Description: Presented at June 1986 Spring Meeting. This session discussion is about the personal financial planning process, including a discussion of the effects of any recent and proposed legislation on individuals.

Description: Presented at June 1986 Spring Meeting. This session discussion is about current developments in the United States and Canada, wording of opinions and certificates from accounting firms and Financial Accounting Standards Board 'FASB' draft on interest-sensitive products.

Description: Presented at October 1986 Annual Meeting. This session discussion is a continuation of the Reinsurance Section Breakfast, federal tax issues, state regulatory issues, changing climate in reinsurance and administrative issues and international issues.