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  • Revisions to the Actuarial Opinion and MemorandumRegulation
    Revisions to the Actuarial Opinion and MemorandumRegulation Revisions to the Actuarial Opinion ... Reporter, December 2002, Issue No. 51. Asset valuation;National Association of Insurance Commissioners=NAIC; ...

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    • Authors: Keith Dall
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Embedded Risk in Settlement Options on Older Life and Annuity Contracts
    Embedded Risk in Settlement Options on Older Life and Annuity Contracts Embedded ... and Annuity Contracts Annuity reserves;Annuity valuation;Deferred annuities;Discount rates=Interest rates;Generally ...

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    • Authors: John Ladley, Kenneth Beck
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Society of Actuaries New Learning Tool DECs
    Society of Actuaries New Learning Tool DECs Describes new learning tool first presented at ... net premium reserve, step by step. Standard valuation law;Statutory reserves;Principles-based reserves=PBR ...

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    • Authors: Kerry Krantz
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • PBA Corner
    period based on the CSO valuation tables defined in VM-20 Section 3.C and the valuation inter- est rates defined ... fund value on the valuation date and which is a proxy fund value at the valuation date developed ...

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    • Authors: Karen Rudolph
    • Date: Sep 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience
    A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience Key ... ed approach=PBA;Statutory reserves;Statutory valuation;Term life=Annual renewable term=Yearly renewable;Reinsurance ...

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    • Authors: Gregory Mackenzie, Chris Whitney
    • Date: Dec 2016
    • 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: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Life reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance
  • December 2015 issue of The Financial Reporter
    Kehrberg, Webcast Coordinator Michael McDonald, 2016 Valuation Actuary Symposium Michael Schmuker, Volunteer ... opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Asset Adequacy Analysis—Whys and Hows
    ith the turning of the leaves in thefall, many valuation actuariesturn their attention to the analy-sis ... codification requirements. “Guideline XXX.” The Valuation of Life Insurance Policies regulation (Guideline ...

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    • Authors: William Sayre
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • PBR Reporting Requirements
    reserve over net premium reserve”; • the new valuation methods will be added to Exhibit 5 and Separate ... exemption is the result of the NAIC-adopted Valuation Manual, or a state statute or regulation which ...

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    • Authors: Aisling Metcalfe, Constance Newby
    • Date: Dec 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
    rise. Rising Interest Rate Impacts: Statutory Valuation A rising interest rate environment also has several ... statutory valuation. The implications can be grouped into three categories: prescribed valuation rates, ...

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    • Authors: Dustin Baran-Plotkin, Kevin Desmond
    • Date: Jul 2021
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Chairperson's Corner: Section Priorities for 2016
    all having enacted versions of the Standard Valuation Law (SVL). This brings the number of jurisdictions ... percent of market premium required to make the Valuation Manual and PBR operational at Jan. 1, 2017. Under ...

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    • Authors: Leonard Mangini
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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