Description: Presented at May 2005 Spring Meeting. Discusses 'state of the art' of international mergers and acquisitions in Asia, Latin America and other fast-growing regions.

Description: Presented at June 1996 Spring Meeting. This session presents a summary of pension plan qualification/registration requirements for the U.S., Canada, and other countries and the means that some sponsors have used to comply with them.

Description: Panelists at this session of the SOA 1998 Maui I Spring Meeting discuss the challenges and consideration of entering other countries for the marketing of insurance including cultural, regulatory, environmental, distribution, product, competitive, and administrative issues.

Description: This article discusses the global capital standards for Global Systemically Important Insurers (G-SIIs) and Internationally Active Insurance Groups (IAIGs) currently being developed by the International Association of Insurance Supervisors (IAIS).

Description: Notes on the IAA meeting that took place in D.C. in May

Description: This article outlines the challenges, potential conflicts and rewards in working in the foreign business unit of an organization.

Description: Recently, we have seen renewed interest in the international (or “offshore”) pension plan. An international plan typically provides benefits for internationally mobile workers of a multinational employer, but can also be used for certain other workers. The plan is usually located in a respected international finance centre.

Description: Experts discuss: [1] an overview of U.S. taxation of life-insurance income from 'controlled foreign corporations' [CFCs], [2] the actuarial aspects of the taxation of CFCs, and [3] taxation issues relative to minority-owned [not 'controlled'] foreign corporations. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: In a world where pensions for new hires are predominantly provided with defined contribution plans, defined benefit plans have moved in many cases from being a strategic human resource management tool to being a source of volatile historic liabilities and costs that need to be managed downward. While the approaches for dealing with these liabilities broadly consist of risk transfer, settlement or funding, the precise options available will vary by country depending on the local pension framework and legal requirements. Any company with material global pension liabilities would be well advised to monitor these closely, in order to be able to take advantage of opportunities to de-risk, and to ensure that a global pension de-risking budget is allocated to the activities which are expected to yield the best returns for the group.