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  • Changes to the Computation of Tax Reserves under P.L. 115-97
    Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the computation ... computation of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation;Annuity Reserves;Life ...

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    • Authors: Jeffrey Stabach, Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
  • EXPOSED! Variable Annuity Stochastic Requirements
    Requirements discussion of the ongoing developments in reserving and risk-based capital RBC requirements ... benefits=GMDB;National Association of Insurance Commissioners=NAIC;Risk-based capital=RBC;Scenario generation=Scenario ...

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    • Authors: James W Lamson
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Stochastic models; Public Policy
  • GMIB and the Bear Market
    GMIB and the Bear Market A discussion of the growing popularity of annuities with guaranteed minimum ... benefits GMIB during times of bear markets and some related discussion of product features, minimum statutory ...

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    • Authors: Eric Carlson
    • Date: Apr 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Product Matters!
    • Topics: Annuities>Capital - Annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Public Policy
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and Separate Accounts – Part I
    Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and ... Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • New SPIA Interest Rates in VM-22
    New SPIA Interest Rates in VM-22 This article is to outline the new requirements for ... Interest Rates in VM-22 This article is to outline the new requirements for valuation rates in VM-22, highlighting ...

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    • Authors: Paul Hance, Heather Gordon, Christopher Conrad
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
  • Minimum Guaranteed Benefits on Variable Annuities Charts
    Minimum Guaranteed Benefits on Variable Annuities Charts From a session at the 2000 Valuation Actuary Symposium ... Charts to be attached to the session on 'Minimum Guaranteed Benefits on Variable Annuities'.

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    • Authors: Franklin Clapper, John M O'Sullivan, Charles Dana Tatro
    • Date: Sep 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities
  • PBA Corner
    article discussing the synergies between Principle Based Reserves and the NAIC’s Own Risk and Solvency Assessment ... Assessment (ORSA). Enterprise risk management;Statutory accounting;Reserves 4294998223 6/1/2013 12:00:00 ...

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    • Authors: Karen Rudolph
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Enterprise Risk Management; Financial Reporting & Accounting>Statutory accounting
  • Actuarial Guideline XXXIV
    Actuarial Guideline XXXIV Discusses how AG 34 provides a clarification of CARVM for variable ... XXXIV Discusses how AG 34 provides a clarification of CARVM for variable annuities with MGDB’s. Annuity ...

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    • Authors: Cherri R Divin
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Small Talk
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
  • Appointed Actuaries Survey Results: Part II What Practices Actuaries Followed For 1992 Reserves
    Summary of Part II of the survey of Appointed Actuaries, sponsored by the American Academy of Actuaries ... Actuaries Committee on Life Insurance Financia1 Reporting and the Society of Actuaries Financial ...

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    • Authors: Donna Claire, Maria Thomson
    • Date: Mar 1994
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Reinsurance>Reserving - Reinsurance
  • ULSG AG38 Valuation Research Report
    ULSG AG38 Valuation Research Report Feature article discussing the results of a recent ULSG AG38 ... Research Report Feature article discussing the results of a recent ULSG AG38 Valuation Research Report ...

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    • Authors: Craig Roberts
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
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