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  • Results From VA Assumptions Survey
    Julia Hu, Michael Beck and David McLeroy The valuation of excess benefit liabilities on variable annuities ... Factors Considered When Setting Lapse Assumption Table 1 Base and Dynamic Lapse Rates Duration 0 1 2 3 ...

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    • Authors: Zhuoyu Hu, Michael Beck, David W McLeroy
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Annuities
  • Challenges to Consider Upon IFRS 17 Adoption
    outflows are explicitly project- ed as a part of the valuation. The cash flows should include all cash flows ... The cash flows are discounted back to the valuation date using the current rates. In addition to ...

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    • Authors: Michael Beck, Gavin Stewart, Laura S Gray
    • Date: Sep 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]