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  • I don’t have to worry about “PBR” for health insurance
    of the impact of the revisions to the Standard Valuation Law adopted by the NAIC in 2009 on accident and ... health insurance. Health insurance;standard valuation law;statutory reserves;accident insurance;actuarial ...

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    • Authors: Leslie Jones, Patricia Matson
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Product Matters! October 2007, Issue No. 69
    benefits of innovation are debat- able for the individual company, the insured public definitely gains ... making payments to the annuitant upon the death of a second life. If the annuitant predeceases the second ...

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    • Authors: Jeffrey Beckley, Douglas Doll, Jeffery Dukes, Donna Claire, Mike Lombardi, Mike Boot, Catherine J Bierschbach, Patricia Matson, Robert Stone
    • Date: Oct 2007
    • Publication Name: Product Matters!
  • Santa Claus, The Easter Bunny, And Illiquidity Premium
    Santa Claus, The Easter Bunny, And Illiquidity Premium Feature article discussing the use ... value or market consistent measurement for the valuation of insurance liabilities. International Financial ...

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    • Authors: Patricia Matson
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • PBR, How Shall I Examine Thee? Let Me Count the Ways
    PBR, How Shall I Examine Thee? Let Me Count the Ways A description of how auditors or ... reserves are adequate and reasonable. Standard valuation law;Statutory reserves;Life reserves;Audits 6442478751 ...

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    • Authors: Patricia Matson, Andrew Rarus, Leslie Jones
    • Date: Sep 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • 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 ...

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    • 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
  • GAAP Reserves & Sales Inducements under SOP 03-
    GAAP Reserves & Sales Inducements under SOP 03- This teaching session at the 2004 Valuation ... under SOP 03- This teaching session at the 2004 Valuation Actuary Symposium covers the practical aspects ...

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    • Authors: Robert Frasca, Darryl Wagner, Patricia Matson
    • Date: Oct 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Financial Reporter
    stand-alone financial statements are also necessary for individual companies within the entire group. Longer Term ... GMAB, GMIB, and GMWB, no-lapse guarantees, EIA valuation, shock lapse examples, totally new purchase GAAP ...

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    • Authors: Richard H Browne, Michael F Davlin, John Morris, Raymond Ted Schlude, Donald W Wilson, Donald Solow, Darin Zimmerman, Patricia Matson
    • Date: Mar 2006
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    rates were excluded from reserve calculations. Table I shows amounts assuming that interest rates over ... Analysis of FAS 133 (Part 1) continued from page 5 Table I Balance Sheet Beginning of Year 1 2 3 4 5 6 Closed ...

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    • Authors: Robert A Brown, Anson Glacy, Larry M Gorski, R Thomas Herget, G Mitchell, Thomas Nace, Edward Robbins, Raymond Ted Schlude, Darryl Wagner, Michelle Chong Tai-Bell, Patricia Matson
    • Date: Feb 2000
    • Publication Name: The Financial Reporter
  • The Application of Credibility Theory in the Canadian Life Insurance Industry
    may or may not reflect the experience of any individual company. The study is for informational purposes ... the Study. However, the focus of the Study was individual life insurance. 2 The consensus recommendation ...

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    • Authors: Leslie Jones, Patricia Matson
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Life Insurance
  • U.S. GAAP Update
    hypothetical loan. It is the individual fact pattern of each individual treaty that determines exactly ... swap either for a fixed or floating leg. The individual fact patterns, such things as whether the company ...

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    • Authors: Carol F Salomone, Darin Zimmerman, Patricia Matson
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Coinsurance