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Fair Valuation of Insurance Liabilities-Implications for Economic Performance Measurement and Strategic Decision Making
Fair Valuation of Insurance Liabilities-Implications for Economic Performance Measurement and Strategic ...- Authors: Charles D Friedstat, Kenneth LaSorella, Gregory Goulding, David M Walczak, Joseph Koltisko, Marsha Wallace, Scott Witt
- Date: Jun 2000
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Insurance Mergers & Acquisitions Specialty Reference Book: Meet the Authors
Insurance Mergers & Acquisitions Specialty Reference Book: Meet ... value;Generally Accepted Accounting Principles=GAAP;Life valuation;Marketing and distribution;Market value of entities;Statutory ...- Authors: Thomas Corcoran, R Thomas Herget, Kenneth LaSorella, Dale Yamamoto, Michael Gabon, Alan M Hines, Laird D Zacheis, Jim Toole, Hugh McCormick, Owen Ryan, Erika Schmidt, John Butler
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments
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The Financial Reporter
of corresponding liabilities. There are many valuation techniques that can be used to derive the fair ... the sale of in-force business. In practice, the valuation method frequently used in support of acquisitions ...- Authors: Kenneth LaSorella, Steven Malerich, Craig Reynolds, Raymond Ted Schlude, Henry Siegel
- Date: Sep 2007
- Publication Name: The Financial Reporter
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Accounting for Policyholder Dividends
Accounting for Policyholder Dividends This panel discussion session explored alternative methods ... is also included. Accounting standards;Asset valuation;Financial reporting;Generally Accepted Accounting ...- Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge; 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]; Public Policy
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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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Embedded Value: Practice and Theory
approaches for the measurement of earnings, use valuation methods or assumptions that do not directly reflect ... essence, allocations of surplus (e.g. Asset Valuation Reserve in the United States) and nonadmitted ...- Authors: Robert Frasca, Kenneth LaSorella
- Date: Mar 2009
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Economic value
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AIDS - An Actuary's Responsibilities
Technology in 1978. He currently heads the individual insurance valuation area, and will talk with us on estimating ... most agreement on the underwriting side. For individual life insurance, just about everyone is testing ...- Authors: Donald Behan, Stephen Conwill, John E Hanrahan, Kenneth LaSorella, Edward B Kiffel
- Date: May 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability
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OBRA 1990 and the DAC Proxy Tax
He's been there for 22 years. He's done a lot of valuation actuary work and tax actuarial work. As a matter ... start to reflect it in your pricing or in your valuation studies or whatever you're going to do with this ...- Authors: Kenneth LaSorella, Lawrence J Rae, Edward Robbins, Stephen A J Sedlak
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Embedded Value/Fair Value - Different Approaches, Same Goal
excess of assets over liabilities as of the valuation date. I’ll get into these elements a little bit ... typically publish the embedded value as of the valuation date and the value of one year’s new business ...- Authors: Burton Jay, Kenneth LaSorella, Hubert B Mueller
- Date: May 2002
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Internal Rate of Return as an Evaluator of Tax-Planning Strategies
native strategy for a surplus-rich company. Table 1 illustrates the concept using the deferred annuity ... (6) TABLE 1 Specifics: Deferred Annuity, Issue Date January 1, 1991 Statutory Valuation Interest ...- Authors: Kenneth LaSorella, Edward Robbins
- Date: Oct 1992
- Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting