1
-
10
of
16
results (0.46 seconds)
Sort By:
-
A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance
A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance This paper presents a ... a policy-year model for GAAP valuation of reinsurance accepted on the coinsurance and modified coinsurance ...- Authors: David N Becker, Michael Eckman
- Date: Jan 1981
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods; Reinsurance>Coinsurance
-
GAAP Accounting for Life Insurance Acquisitions
GAAP Accounting for Life Insurance Acquisitions This session at the 1998 Valuation Actuary ... Insurance Acquisitions This session at the 1998 Valuation Actuary Symposium examines Purchase GAAP accounting ...- Authors: Michael Eckman, Scott A McAlpine
- Date: Sep 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
U.S. Life Company Taxation
U.S. Life Company Taxation Panelists discuss: [1] the tax implication of NAIC ... changes to reserving requirements, [2] the new NAIC Valuation of Life Insurance Policies Model Regulation [Reg ...- Authors: Michael Eckman, Arthur Panighetti, Edward Robbins, Brian Bernard Kavanagh
- Date: Oct 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
-
Statutory Reserving Update-Life Products
considerations, offshore reinsurance, unified valuation systems, American Academy of Actuaries Extended ... Standard Ordinary mortality tables, and trends in valuation interest rates and the Applicable Federal Interest ...- Authors: Thomas Campbell, Michael Eckman, David Sandberg, Andrew M Erman
- Date: Oct 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance
-
Dynamic Financial Condition Analysis Update
Dynamic Financial Condition Analysis Update 1998 Valuation Actuary Symposium. Dynamic Financial Condition ...- Authors: Michael Eckman, James Reiskytl, Craig Reynolds, Norman J Zwitter
- Date: Jan 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy
-
The Financial Reporter
that I first saw presented (by Alastair) at the Valuation Actuary Symposium last fall. I was so impressed ... deter- mined based on the best estimate of that individual element...without provision for adverse deviation ...- Authors: Michael Eckman, Kenneth W Faig, David Hippen, Alastair G Longley-Cook, Thomas Nace, David Sandberg, Raymond Ted Schlude, Richard E Shaw, Jeyaraj Vadiveloo, Michael Sherrill
- Date: Mar 2001
- Publication Name: The Financial Reporter
-
The Financial Reporter
two Society meetings quickly approaching — the Valuation Actuary Symposium, which will be held in Boston ... involuntary and depends upon the death of an annuitant. Additionally, if a hedge is used, frequent ...- Authors: Michael Eckman, David C Heavilin, Thomas Nace, David C Scheinerman, Raymond Ted Schlude, Joseph Koltisko, Steven F Grondin, Mary S Saslow
- Date: Sep 2001
- Publication Name: The Financial Reporter
-
Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some Observations on the Effect of Unlocking Assumptions
informative to management can be developed. For example, Table 9 of Tan's paper, which illustrates a source-of-earnings ... fixed for the first policy year. At the first valuation, actual experience is substituted for the expected ...- Authors: Michael Eckman, Joseph H Tan
- Date: Oct 1990
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Chair's Corner
Academy of Actuaries has been considering a Unified Valuation System (UVS) that is probably the closest we will ... redundant. Now, consider the financial reporting, valuation, and appointed actuaries’ roles in applying Regulation ...- Authors: Michael Eckman
- Date: Sep 2001
- Publication Name: The Financial Reporter
-
Current Development In GAAP
Current Development In GAAP This panel discussion, which occurred at the May 1982 Society of Actuaries ... titled: a. A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsuranee, by David ...- Authors: David N Becker, Charles Carroll, Kriss Cloninger, Michael Eckman, Burton Jay, Theodore J Newton, H Ray Eanes
- Date: May 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance