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: This session from the 1995 SOA Boston Meeting addresses the actuarial aspects of a purchase including the actuarial appraisal, GAAP reporting, statutory valuation, taxation aspects of completing a sale, and considerations in the purchase of a block of business. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: This 1980 session covers amendments to the SNL and SVL and the anticipated revision to the CSO Mortality Table. Questions discussed: 1. What changes can be expected in requirements in the1980's? 2. What changes in products design will likely emerge from these? 3. What will be the effect on future gross premium, cash value, and reserve levels? 4. Will these changes be compatible with all economic forecast scenarios? 5. Will these changes create a need for increased gross premium rates or for higher company surplus levels? 6. Should attention to solvency measures be increased? 7. Are the allowable valuation interest rates sufficiently liberal?

Description: Discusses the implications of the recent Tax Reform Act of 1986 [TRA] and proposed tax laws, and the effect of tax law on financial-performance measures, GAAP reporting, investment strategy, and even corporate structure. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: Panelists report on: [1] financial-reporting regulatory activities in Canada, [2] premium securitization, [3] NAIC activities, including with Actuarial Guideline IV, and [4] reinsurance accounting. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4A.