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  • EXPOSED! Variable Annuity Stochastic Requirements
    Variable Annuity Stochastic Requirements discussion of the ongoing developments in reserving and risk-based ... minimum death benefits=GMDB;National Association of Insurance Commissioners=NAIC;Risk-based capital=RBC;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
  • 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
  • Simplifying Actuarial Foundations: Life Insurance Financial Reporting Based on Free Cash Flows
    Simplifying Actuarial Foundations: Life Insurance Financial Reporting Based on Free Cash Flows ... and simplification of our theory of financial reporting by organizing them around the free cash-flow model ...

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    • Authors: Alfonso Gonzales
    • Date: Sep 2006
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Update on International Accounting Standards for Insurers
    Update on International Accounting Standards for Insurers This article provides an overview of the ... for Insurers This article provides an overview of the latest IAS developments that affect insurers.

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    • Authors: Mark Freedman, Ludovic Antony
    • Date: Aug 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>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • PBA Corner
    PBA Corner Summarizes the efforts to complete the Valuation Manual by March 2010, for the NAIC's ... Corner Summarizes the efforts to complete the Valuation Manual by March 2010, for the NAIC's March ...

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    • Authors: Karen Rudolph
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • FASB/IASB Financial Instruments Joint Project
    FASB/IASB Financial Instruments Joint Project ... Discusses a joint project between the FASB and IASB to update the accounting standards for financial ...

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    • Authors: Leonard Reback
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Chairperson’s Corner: We’re not In Kansas Anymore, Toto
    Chairperson’s Corner: We’re not In Kansas Anymore, Toto Editorial discussing the Section ... Anymore, Toto Editorial discussing the Section response to the recent financial crisis. Financial management; ...

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    • Authors: Rod Bubke
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional development
  • Evolution
    is my opportunity to strike the existential pose and wax poetic about the fact that human nature has no ... Each generation born harbors the same hopes, dreams, and desires as the generation that preceded it.

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    • Authors: Darin Zimmerman
    • Date: Sep 2006
    • Publication Name: The Financial Reporter
  • PBA Corner
    PBA Corner Discusses the VM-20 impact testing to be done by 25 insurers. Principles-based reserves=PBR; ...

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    • Authors: Karen Rudolph
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Chairperson's Corner - How Time Flies
    Chairperson's Corner - How Time Flies Reviews Section activities over the past year ... How Time Flies Reviews Section activities over the past year in education and research. Financial reporting; ...

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    • Authors: Rod Bubke
    • Date: Dec 2009
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional development
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