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  • The Application of the Commissioners Annuity Reserve Method to Fixed Single Premium Deferred Annuities
    The Application of the Commissioners Annuity Reserve Method to Fixed Single Premium Deferred Annuities ... the past four years as the basis for valuing individual account annuities in statutory statements, the ...

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    • Authors: Howard Blakeslee, Gregory J Carney, Richard L Marker, Douglas Menkes, Alfred Raws, Robert E Rich, Steven Sommer, David Jaffe
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Annuities>Fixed annuities; Financial Reporting & Accounting>Statutory accounting
  • Application of Generally Accepted Accounting Principles to Annuities
    withdrawals, surrenders, or suspensions of premium. Table 1 analyzes experience under these assumptions. Col- ... if GAAP reserves are equal to the cash value. Table 2 brings in the effect of persistency, by assuming ...

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    • Authors: Alan Dubin, Paul F Kolkman, Carol A Marler, Alfred Raws, Steven Sommer, Philip Velazquez
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP for Medicare Supplement Policies
    GAAP for Medicare Supplement Policies This paper examines five alternative valuation methods - ... Policies This paper examines five alternative valuation methods - prospective, retrospective, global, ...

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    • Authors: Alfred Raws
    • Date: Oct 1990
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance
  • Estimating Incurred But Not Reported Life Claims
    has been taken to be 300,000. The follow- ing table shows some representative sets of values: α β σ ... (X)<< 3.3*10 10 , so σ (X)/E(X)<<0.6. Given the table above it appears that the ratio of 0.6 is much more ...

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    • Authors: Alfred Raws
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance