International Association of Consulting Actuaries

12th Conference
Auckland, New Zealand
February 18 - 23, 1990


Table of Contents

National Reports

The Channel Islands and the Isle of Man
The Federal Republic of Germany
Hong Kong
The Republic of Ireland
The Netherlands
New Zealand
South Africa
United Kingdom
United States


Some Thoughts on Pension Fund Surpluses
G. R. Alexander (UK)

Defined Contribution Pension Arrangements Now
Ken Barclay and Harvie Brown (OK)

The Role of the Independent Actuary in the Transfer and Merger of Life Assurance Portfolios
M. J. de H. Bell (UK)

Application of "Life" Ideas to "Non-Life"
S. Benjamin (UK)

Defined Contribution Retirement Plans for U.S. Public Employees
Thomas P. Bleakney (USA)

Defined Benefits or Defined Contributions: The Employee's Choice
Nigel Bodie (UK)

A Practical System of the Economics/ Investments World
John M. Bragg (USA)

Accounting Standards for Pension Costs in Corporate Accounts - the Present and the Future
R. W. Carr (UK)

Development and Monitoring of Professional Standards in Canada
John M. Christie (Canada)

Inflation Protection for Pensions in Canada
Laurence E. Coward (Canada)

The Development of Long Term Care Insurance in the United States
Robert J: Dymowski (USA)

OASDI Modernization and Long Term Care as Intertwined Issues: A Nation in Pursuit of Solutions
Edward H. Friend (USA)

Recognition of Solvency Margins and Profitability in UK Life Insurance Company Published Statements
J. A. Geddes (UK)

Accounting for Pension Costs - Third Instalment
Howard Gracey (UK)

Actuaries and Lloyd's
F. E. Guaschi (UK)

International Advice From the Smaller Firm
C. R. C. Hawkes (UK)

Actuarial Aspects of Continuing Care Retirement Communities
David L. Hewitt (USA)

Defined Benefits Redefined
David F. Howe (Canada)

Factors Affecting the Development of Professional Firms in the U.K.
A. A. Jenkinson (UK)

Contemporary Trends in General Insurance - U.S.A.
C. K. Khury (USA)

Developing a Statement of Investment Policies and Goals for Pension Plans
Frank Livsey (Canada)

Increased Pension Costs Due to Government Action
M. D. May (UK)

Whose Surplus Is It, Anyway?
J . R. D. Orrett (UK)

Living with New Accounting Rules for Postemployment Medical Benefits
Anna M. Rappaport (USA)

A Strategy for Actuarial Acquisition Consulting
Mary S. Riebold (USA)

Development of Executive Pension Plans in Canada
Frederick J. Thompson (Canada)

Superannuation - 1990 and Beyond
Brian G. Tough (New Zealand)