Description: This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements and Sarbanes-Oxley - SOX Section 404. From the Record of the Society of Actuaries, Vol. 31, No. 1. Session 70F

Description: This open forum at the SOA 2004 Annual Meeting focuses on emerging U.S. GAAP issues and the new Statement of Position [SOP] with emphasis placed upon implementation issues, purchase GAAP accounting, and replacements or policy changes.

Description: This session at the SOA 2004 Annual Meeting provides updates on statutory reporting issues of current interest, such as state adoption of the 2001 CSO Mortality Table, tax issues related to adoption of the 2001 CSO table, reserving for variable products, and other significant developments at the NAIC.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, covered U.S. Social Security issues. Topics included: 1. Financial status of the Social Security program. 2. Changes recently adopted and proposed. 3. Impact of these changes on the private pension system 4. Role of the actuarial profession regarding the Social Security program. The following papers were referenced in this discussion: OASDI Earnings Test, by Warren R. Luckner Measures of Actuarial Status for Social Security: Retrospect and Prospect, by Dwight K. Bartlett III

Description: This session from the 1983 SOA Spring Meeting discusses federal income tax and life insurance including specific products - UL, Annuities and Modified Premium Whole Life, Stop Gap, and phantom dividends. From Record of Society of Actuaries Vol. 9, No. 2.

Description: This presentation is an open forum, session 48OF, from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The panelists focus on emerging U.S. GAAP accounting issues, and the implementation issues encountered by affected companies. The panelists discuss Statement of Position [SOP] 03-1 on nontraditional long-duration life insurance contracts, the SOP on internal replacements, and the impact of the Derivatives Implementation Group issue B36 on embedded derivatives for modified coinsurance and funds withheld reinsurance. Discussion from participants is included. From the Record of Society of Actuaries, Volume 30, No. 2.

Description: This discussion session is about the current developments in the integration of private pension plans with U.S. Social Security benefits.

Description: The panel discussed US federal income taxes, addressing parts of the tax equity and fiscal responsibility Act of 1982- TEFRA- related to life insurance company taxes and policy owner aspects that are involved. Discussion of the repeal of existing tax law provisions relating to certain reinsurance transactions is also discussed

Description: This session from the 1983 SOA Vancouver Meeting covers U.S. Federal Income Tax including TEFRA, flexible premium contracts, Modified Premium Whole Life Reinsurance, future tax planning and policyholder taxation. From Record of Society of Actuaries Vol. 9, No. 3

Description: Panelists discuss: [1] the tax implication of NAIC changes to reserving requirements, [2] the new NAIC Valuation of Life Insurance Policies Model Regulation [Reg. XXX], [3] Actuarial Guideline 33 [AG 33], [4] AG 34, and [5] highlights of an actual IRS audit involving these NAIC actuarial guidelines and regulations. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.