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  • Unlocking of Traditional Contract Assumptions
    Unlocking of Traditional Contract Assumptions Formulas for changes in GAAP liabilities and liability ...

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    • Authors: Steven Malerich
    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
    The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This article highlights ... features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of the Resource ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Implementation of SOP 03-1 for Lapse Protected Life Products
    Implementation of SOP 03-1 for Lapse Protected Life Products Implementation of Statement of Position 03-1 ...

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    • Authors: David N Cook, Bradley M Smith
    • 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: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees
  • GAAP Targeted Improvements—Unlocking Persistency
    ng Persistency Continues the look from previous articles at unlocking of traditional contract valuation ... valuation assumptions, this time examining the effects of lapses. Accounting standards;Assumptions;GAAP reserves ...

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    • Authors: Steven Malerich
    • Date: Mar 2018
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • GAAP Targeted Improvements: Unlocking 2.0
    GAAP Targeted Improvements: Unlocking 2.0 Presents a ... practical solution to some of the distortion caused by a typical application of the retrospective assumption ...

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    • Authors: Steven Malerich
    • Date: Dec 2017
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance