Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • Health NAIC Emerging Issues
    Health NAIC Emerging Issues This session from the ... 1994 Valuation Actuary Symposium covers long term care and health related issues for valuation, an update ...

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    • Authors: Application Administrator, J Alan Lauer, S Michael McLaughlin, Bartley L Munson
    • Date: Jan 1994
    • Competency: External Forces & Industry Knowledge
    • Topics: Actuarial Profession>Best practices; Health & Disability>Health insurance; Long-term Care>Long-term care insurance; Public Policy
  • International Accounting Standards IAS on Top of Insurers’ Minds
    International Accounting Standards IAS on Top of Insurers’ Minds International Accounting ... for insurance companies Annuity reserves;Asset valuation;Derivatives;Discount rates=Interest rates;Economic ...

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    • Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • The Appointed Actuary and Health Instance
    The Appointed Actuary and Health Instance This session from the 1993 Valuation Actuary Symposium ... and Health Instance This session from the 1993 Valuation Actuary Symposium introduces the Basic Issues ...

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    • Authors: Michael S Abroe, Burton Jay, S Michael McLaughlin
    • Date: Jan 1993
    • Competency: External Forces & Industry Knowledge
    • Topics: Actuarial Profession>Best practices; Public Policy
  • Actuarial Considerations Regarding Cost And Reserving For Disability Products
    Actuarial Considerations Regarding Cost And Reserving For Disability Products This session from ... benefits, partial loss, guaranteed insurability, valuation standards and claim reserve estimation. From ...

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    • Authors: Melvin J Feinberg, Carl L Loeffel, S Michael McLaughlin, Robert J Shlifer
    • Date: Oct 1984
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Health & Disability>Disability insurance
  • The Financial Reporter
    March meeting was a status on UVS — a Unified Valuation System. Dave Sandberg made the status report at ... ............5 Blazing the Path for a Unified Valuation System by David K. Sandberg. ...............

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    • Authors: Anson Glacy, Larry M Gorski, Norman E Hill, James W Lamson, Donald Maves, Bruce Moore, Thomas Nace, David Sandberg, Shirley Hwei-Chung Shao, S Michael McLaughlin
    • Date: Jun 2000
    • Publication Name: The Financial Reporter
  • Practitioners' Forum II
    Practitioners' Forum II 1997 Valuation Actuary Symposium, Session 22 is ... Practitioners' Forum II 1997 Valuation Actuary Symposium, Session 22 is the second part of the Practitioners' ...

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    • Authors: Gerald A Lockwood, Robert A Lyle, S Michael McLaughlin, Stephen N Patzman
    • Date: Sep 1997
    • Competency: External Forces & Industry Knowledge
    • Topics: Enterprise Risk Management
  • The Financial Reporter
    on the proposed ASOP “Compliance with the NAIC Valuation of Life Insurance Policies Model Regulation.” ... intent is to have a “near final” draft at the Valuation Actuary Symposium in September. Fair Value Accounting ...

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    • Authors: Richard H Browne, Stanton L Cole, Larry M Gorski, Mike Lombardi, Thomas Nace, Kevin E Palmer, Shirley Hwei-Chung Shao, Barry L Shemin, S Michael McLaughlin
    • Date: Sep 2000
    • Publication Name: The Financial Reporter
  • GAAP Reserving Practices for A&H Business
    considered inappropriate for the circum- stances. TABLE 1' GAAP HIERARCHY Level A: FASB APB Opinions ... 154 Financial Reporting Section Monograph TABLE 2 FASB STATEMENTS OF PARTICULAR RELEVANCE TO ...

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    • Authors: S Michael McLaughlin
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability
  • Worldwide Accounting Developments
    method was introduced. This was a prospective valuation method using actual policy premiums, best-estimate ... their valuations. Between '85 and 2000, many valuation technique papers came out, and they provided ...

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    • Authors: J Engels, Brett McWilliam, S Michael McLaughlin
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • FAS 97 - Where Are We Now?
    ignore the fact that, while our assumed mortality table predicted $10,000,000 in death claims, we had only ... interest method is very similar to net level premium valuation except you're solving for the break-even interest ...

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    • Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]