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American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance Contracts
replace the existing rules-based valuation laws with principle-based valuation laws. On the GAAP front, both ... moving toward a “current estimate” standard of valuation, which often results in a fair value or similar ...- Authors: Leonard Reback, Darin Zimmerman, Noel Harewood
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Nonforfeiture Law Developments
Nonforfeiture Law Developments Presented at October 1996 Annual Meeting. This session updates ... and other product features. Cash value;Life valuation;Product development;Standard Nonforfeiture Law=Standard ...- Authors: Frank P Dino, Thomas C Foley, Larry M Gorski, Craig R Raymond, Walter Rugland, Sheldon Summers, Robert E Wilcox, Darin Zimmerman
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Non-forfeiture benefits; Public Policy
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Managing Equity Guarantees
Managing Equity Guarantees Presented at May 2002 Spring Meeting. This session provides ... self-insurance and static/dynamic hedging. Annuity valuation;Derivatives;Equities=Common stock=Stock=Preferred ...- Authors: Hubert B Mueller, Gilbert Lacoste, Darin Zimmerman, Thomas Ho, Elinor Friedman
- Date: May 2002
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Variable annuities; Enterprise Risk Management>Financial management; Life Insurance
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Guaranteed Minimum Death Benefits GMDB - Reserving, Modeling, and Investment Implications
Guaranteed Minimum Death Benefits GMDB - Reserving, Modeling, and Investment Implications In session ... Society of Actuaries, Vol. 23, No. 3. Annuity valuation;Asset modeling;Generally Accepted Accounting ...- Authors: Michael Pado, Lilia Sham, Darin Zimmerman
- Date: Oct 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting
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The Financial Reporter
stand-alone financial statements are also necessary for individual companies within the entire group. Longer Term ... GMAB, GMIB, and GMWB, no-lapse guarantees, EIA valuation, shock lapse examples, totally new purchase GAAP ...- Authors: Richard H Browne, Michael F Davlin, John Morris, Raymond Ted Schlude, Donald W Wilson, Donald Solow, Darin Zimmerman, Patricia Matson
- Date: Mar 2006
- Publication Name: The Financial Reporter
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The Financial Reporter
enhancements should be made to the current Standard Valuation Law (SVL). The formulation of the SVL 15 years ... vant to consider in a new standard valuation law (Standard Valuation Law II). Goal The goal of the task ...- Authors: Jerry Enoch, Mark Freedman, Thomas Nace, Shirley Hwei-Chung Shao, Henry Siegel, David Prickitt, Steven Lash, Darin Zimmerman, Rebecca Wang, Maria Mercedes Torres-Jorda
- Date: Jun 2005
- Publication Name: The Financial Reporter
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The Financial Reporter
Setting the Level of Margins in a Principles-Based Valuation using a Cost-of- Capital Approach with Exponential ... a business combination should be allocated to individual assets based on rel- ative fair values and should ...- Authors: Robert Crompton, Arnold Dicke, Luke Girard, David Hippen, Kenneth LaSorella, Stephen Strommen, Darin Zimmerman
- Date: Jun 2006
- Publication Name: The Financial Reporter
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The Financial Reporter
setting reserves and capitalrequirements for individual life insuranceproducts sold in the United States ... Regulators adopted the Model Regulation for the Valuation of Life Insurance, usually called “Regulation ...- Authors: Richard H Browne, Arnold Dicke, Dennis Lauzon, David L White, Steven Siegel, Donald Solow, Leonard Reback, Darin Zimmerman
- Date: Dec 2006
- Publication Name: The Financial Reporter
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A Sure Way to Increase Efficiency: Make Insurance Systems Speak to Each Other
don't "speak to each other." Systems such as valuation, administration, modeling and projection, accounting ... administration system, rather than work with a valuation system vendor to move data between the two, he ...- Authors: Steve Rydzewski, Cheryl Krueger, Darin Zimmerman, Michelle Smith, Mark Orlandi
- Date: Oct 1998
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Technology & Applications
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U.S. GAAP Update
hypothetical loan. It is the individual fact pattern of each individual treaty that determines exactly ... swap either for a fixed or floating leg. The individual fact patterns, such things as whether the company ...- Authors: Carol F Salomone, Darin Zimmerman, Patricia Matson
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Coinsurance