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  • Session 123: Help! I Work in a Smaller Company/Department! What do I do Now?
    Session 123: Help! I Work in a Smaller Company/Department! What do I do Now? What do we ... see in the industry. Statutory valuation, tax valuation, GAAP valuation, smaller insurance company 2/12/2020 ...

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    • Authors: Hye-Jin Kim, Sheryl Flum, William Sayre, Gouri Kumaran
    • Date: Feb 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • VA GAAP Reserving Practices—Survey Highlights
    VA GAAP Reserving Practices—Survey Highlights This article summarizes the results of the ... survey covering industry practices relating to the valuation of variable annuities under FAS 133/157 including ...

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    • Authors: Society of Actuaries, Hye-Jin Kim, Laura S Gray, Aisling Metcalfe
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • fr-2016-iss-104-cassidy-kim-gray
    and product structures leads to many unique valuation situations for which U.S. GAAP is not prescriptive ... under SOP 03-1. While the basic mechanics of the valuation described above are fairly consistent, variations ...
    • Authors: Emily Cassidy, Hye-Jin Kim, Laura S Gray
    • Date: Mar 2016
    • Publication Name: The Financial Reporter
  • LDTI Implementations: Lessons Learned
    LDTI Implementations: Lessons Learned This article summarizes five key lessons we have learned in ... senior Actuarial process changes Actuarial valuation platforms Data volumes Data availability Data ...

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    • Authors: Hye-Jin Kim, Mark Sorensen
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance; Technology & Applications