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  • GAAP/FAS 97/Practice Bulletin 8
    GAAP/FAS 97/Practice Bulletin 8 Panelists discuss: [1] Practice Bulletin 8 that was written for ... re-entry term products. Session 10 of the 1991 Valuation Actuary Symposium. Term life=Annual renewable ...

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    • Authors: Calvert A Jared, Douglas Menkes, Meredith Ratajczak
    • Date: Jan 1991
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Mathematical Analysis of 'The Life Insurance Company Income Tax Act of 1959' Revisited
    the change in reserves because of a change in valuation method or making the preliminary term election ... policyholders or $250,000, whichever is less. Each individual company surely will know which of these amounts ...

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    • Authors: Calvert A Jared
    • Date: Oct 1974
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Mutual Company GAAP
    where you load up your assumptions until your valuation premium equals your gross premium. You may or ... that the tax reserve is a commissioners reserve valuation method (CRVM) reserve, whereas the GAAP reserve ...

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    • Authors: Kriss Cloninger, Calvert A Jared, Robert LaLonde, Edward Robbins
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Reinsurance Accounting for Life and Health Insurers
    let's look at a simpleexamplefor an in-forceblock (Table 1). The example is describedin words in the NAIC ... right through to surplus,wIth no reinsurance. TABLE 1 In-forceAccountingExample- Old Regulation Reinsurance- ...

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    • Authors: Donald Behan, Calvert A Jared, William K Tyler, Albert J Reznicek
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Health reinsurance; Reinsurance>Life reinsurance