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2023-life-meeting-session-4c
FASB published LTDI requirements in 2018. The effective date for insurers who are SEC filers to publish ... US GAAP financials under LDTI is January 1, 2023. The effective date for non-public insurers is January ...- Authors: Society of Actuaries
- Date: Feb 2024
- Topics: Annuities; Financial Reporting & Accounting; Technology & Applications
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2023-life-meeting-session-6d
Join a discussion on the tax implications for direct writers ceding annuity blocks for both onshore and ... arrangements. Get an introduction to the tax consequences of the risk transfer of annuity features and guarantees ...- Authors: Society of Actuaries
- Date: Mar 2024
- Topics: Annuities; Financial Reporting & Accounting; Reinsurance
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2023-life-meeting-session-1c
This session will kick off the key National Association of Insurance Commissioners (NAIC) activities ... activities with a primary focus on updates to principle-based reserve valuations and appointed actuary topics.- Authors: Society of Actuaries
- Date: Feb 2024
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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2023-life-meeting-session-9d
Guarenteed Minimum Benefits of type x (GMxB) riders under ASU 2018-12, the Long Duration Targeted Improvements ... as Market Risk Benefits (MRBs). There are several acceptable approaches for calculating the MRB balance ...- Authors: Society of Actuaries
- Date: Mar 2024
- Topics: Annuities; Financial Reporting & Accounting
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2023-life-meeting-session-8f
Gain a high-level understanding on how long-duration targeted improvement (LDTI) impacts insurance products ... Explore highlights on secondary impacts to companies due to additional complexity of LDTI, such as a need ...- Authors: Society of Actuaries
- Date: Mar 2024
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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Implementation Of The 1980 Amendments To The Standard Valuation And Non-Forfeiture Laws
Implementation Of The 1980 Amendments To The Standard Valuation And Non-Forfeiture Laws This panel discussion ... discussion, which occurred at the October 1982 Society of Actuaries Annual Meeting in Washington D.C ...- Authors: William Carroll, John O Montgomery, Godfrey Perrott, William T Tozer
- Date: Oct 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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2023-life-meeting-virt-session-1c
National Association of Insurance Commissioners (NAIC) activities, with a primary focus on updates to principle-based ... appointed actuary topics. The presenters will provide insights into the current set of activities and initiatives ...- Authors: Society of Actuaries
- Date: Mar 2024
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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2022-life-session-6c
LDTI if the contracts are currently utilizing a break-even discount rate to defer the excess of the gross ... gross premium over the net premium, i.e. the deferred profit liability. This is mainly driven by requirements ...- Authors: Society of Actuaries
- Date: Mar 2023
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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2022-life-session-6a
You've written the position papers, updated the models, and designed the required disclosures, but you ... you may be wondering how to explain the results during interim financial reporting periods to company ...- Authors: Society of Actuaries
- Date: Mar 2023
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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2021 Life Meeting - Session 9C: Registered Index Linked Annuity Market Update 9.1.21 Recording
The annuity market has been declining while the Registered Index Linked Annuity (RILA) market has been ... been expanding. The presenters will share why the market is growing along with key features and considerations ...- Authors: Society of Actuaries
- Date: Sep 2021
- Competency: Results-Oriented Solutions
- Topics: Annuities; Financial Reporting & Accounting