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S&P Global’s Revised Capital Model Change Proposal and its Implication to U.S. Life Insurance Companies
effective at the end of 2023. This paper is to highlight the notable changes between the current capital ... criteria and the proposed model. We also discuss major changes from the first RFC and the second RFC, ...- Authors: Yiru (Eve) Sun, Brian Spadaccino
- Date: Nov 2023
- Competency: Communication; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Investment strategy - Life Insurance; Life Insurance>Capital - Life Insurance
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Measurement of Earnings under Conditions of Inflation
Measurement of Earnings under Conditions of Inflation This panel at the SOA 1982 Houston Spring Meeting ... companies. Special attention is devoted to the best measurements of inflation-adjusted life company earnings ...- Authors: Nathan H Epstein, Robin B Leckie, Robert L Posnak, R Fred Richardson, Alvin R Colles
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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What Are the Odds?
What Are the Odds? Description of the mathematics involved when looking at low probability events within ... within a company from the perspective of the C-Suite. The accumulation of small probability events leads ...- Authors: Matthew Easley
- Date: Jan 2024
- Competency: Communication; Leadership; Strategic Insight and Integration
- Publication Name: Product Matters!
- Topics: Enterprise Risk Management>Portfolio management - ERM; Financial Reporting & Accounting; Enterprise Risk Management>Risk correlation
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Adjusted (Non-GAAP) Earnings Under LDTI
Earnings Under LDTI Adjusted earnings has long been a fundamental KPI for investors to assess the core financial ... financial performance of a company. As a non-GAAP measure, there is a divergence in practice of how individual ...- Authors: Maya Perelman , Ben Hanley, Gene Paul Del Castillo San Valentin (Paul)
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
A description and status ... update on all recent research reports sponsored by the Financial Reporting Section.- Authors: Ronora Stryker, Eric Chen
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Report on the results of the Trial Compliance Questionnaire
Report on the results of the Trial Compliance Questionnaire This presentation at the 1989 Valuation ... discusses the background and status of the trial compliance questionnaire, which will require the valuation ...- Authors: Paul Winokur
- Date: Sep 1989
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting
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Group Insurance
group dividend liabilities, and issues in the underwriting of Group Hospital Expense insurance. Group ... Group health plans;Group life plans;Health care costs;Medical expenses;Underwriting;Dividends; 1120 3/1/1951 ...- Authors: Society of Actuaries
- Date: Mar 1951
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting; Health & Disability>Health insurance; Life Insurance
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LDTI Implications and Insights: IDI and LTC
highlights the key implications and insights as a result of the change to the determination of reserves ... reserves under GAAP accounting guidance for insurers with long-duration liabilities due to Accounting Standards ...- Authors: Robert E Winawer, Gregory Mackenzie, Kevin Desmond
- Date: Feb 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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What Are the Sources of the Federal Tax Law?
Are the Sources of the Federal Tax Law? The article reviews the creation and interpretation of federal ... federal tax law, with specific application to the life insurance industry taxes;life insurance;annuities ...- Authors: John Adney
- Date: May 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Public Policy
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions
In 2018, the Financial Accounting Standards Board (FASB) adopted significant revisions to the U.S. GAAP ... Update (ASU) 2018-12. The title of ASU 2018-12 is “Targeted Improvements to the Accounting for Long-Duration ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance