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Voluntary Group Disability Products
companies expert in it, one coming from the individual side and one from a classic group approach. ... and planning. MR. HOWARD L. ROSEN: I'm the individual disability income (IDI) product manager at Union ...- Authors: John Ladley, Howard L Rosen, Michael Fish
- Date: Jun 2002
- Competency: Strategic Insight and Integration>Strategy development
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability>Disability insurance
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Purchase GAAP Issues
example that will help us illustrate the issues (Table 1). In this example, a block of universal life business ... present value of profits-- both gross and statutory. TABLE 1 PURCHASE GAAP EXAMPLE s Pretax Aftertax Gross ...- Authors: Howard L Rosen, Arthur C Schneider, Bradley M Smith
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Whither Goes PVP?
defined initial reserve method and the defined valuation premium method. Industry practice has varied ... such as, in the examples below, 17 per- cent. Table 1 shows the impact of EITF Issue #92-9 on a block ...- Authors: S Michael McLaughlin, Howard L Rosen
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting For Internal Replacement Programs
a second policy. Also, it is not unusual for individual health insurance writers to replace an older ... cumbersome to keep track of the two blocks in the valuation process. But the aggregate approach is permissible ...- Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS 97
want the valuation actuary to dictate results. I think you're all familiar with the valuation actuary ... at some of the practical requirements from the valuation actuaries, the important thing is that It gets ...- Authors: Errol Cramer, Howard L Rosen, Eric Schuering
- Date: Jun 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Reinsurance News, February 2007, Issue No. 59
of securities issued in 2003. The chart and the table on pages 4 and 5 summarize the major “public” XXX ... management. He placed abunch of spare change on the table, and care- fully laid out two sets of coins. The ...- Authors: Graham Mackay, Howard L Rosen, Sheryl L Kalman, Ronora Stryker, Dimitry Stambler, Richard Jennings, JJ Lane Carroll, Jeffrey Lucia, Richard Leblanc, Arthur Wallace, Gail Goering, Larry E Carson
- Date: Feb 2007
- Publication Name: Reinsurance News
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Managing the Overinsurance Risk for Disability Insurance
reinsurance pricing and accounts management for both individual disability and long-term care. He is also responsible ... experience to income replacement ratio. Generally this table shows that the lower the income replacement ratio ...- Authors: Andronico L Castillo, Anne Mitchell, Howard L Rosen, Mark Schwisow
- Date: Jun 2002
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability>Disability insurance
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SFAS 97
to be into the future as a by-product of the valuation process. Then, since SFAS 97 also calls for an ... happened in the current period for which the valuation is being performed, that event needs to be known ...- Authors: Bruce Darling, Marvin Ehly, Edward John Mullen, Craig Reynolds, Howard L Rosen
- Date: May 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Financial Performance Measures for Mutual Companies
including the nonindividual lines, but even within individual lines. We have a number of stock subsidiaries ... that also has a market that you can use for a valuation, there's a lot of judgment involved. 1309 ...- Authors: David Ingram, Howard L Rosen, Michael Slipowitz, Forrest Allen Spooner, James L Wertheimer
- Date: May 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting