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Accounting for Ceded Reinsurance Under LDTI—Constraints
inception (using actual cash flows prior to a valuation date and expected cash flows thereafter) and subscript ... subscript t indicates measurement for valuation at time t after inception. Accounting for the economic ...- Authors: Steven Malerich
- Date: Jul 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Simply Unlocking
Simply Unlocking Introducing tools to help actuaries explain non-traditional DAC and SOP reserve ... Analytics;Annuity valuation;Deferred acquisition cost;GAAP reserves;Life valuation 6442462329 6/1/2015 ...- Authors: Steven Malerich
- Date: Jun 2015
- Competency: Communication>Oral communication; Communication>Written communication; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
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GAAP Targeted Opportunity
GAAP Targeted Opportunity ... Continued look at unlocking of traditional contract valuation assumptions, this time examining the frequency ...- Authors: Steven Malerich
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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GAAP Targeted Improvements—Unlocking Persistency
GAAP Targeted Improvements—Unlocking Persistency Continues the look from previous ... articles at unlocking of traditional contract valuation assumptions, this time examining the effects of ...- Authors: Steven Malerich
- Date: Mar 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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GAAP Targeted Improvements—Retrospective Noise
GAAP Targeted Improvements—Retrospective Noise Illustrates the effects of different ... effects of different approaches to updating GAAP valuation assumptions for traditional life contracts. Accounting ...- Authors: Steven Malerich
- Date: Sep 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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A New Perspective on Some Familiar Risks
A New Perspective on Some Familiar Risks Response to Life Insurance 2020 Foresight ... savings need in the future both in the private individual sector and in the public sector. Demographics;Retirement ...- Authors: Steven Malerich
- Date: Nov 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Life Insurance; Pensions & Retirement>Retirement risks
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A Change In Own Credit Risk
A Change In Own Credit Risk Since the adoption of FAS 157, there has been much concern about ... use of a company's own credit risk in the valuation of liabilities. To fully assess the implications ...- Authors: Steven Malerich
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business
constraint (uLFPB) and after (LFPB). To illustrate, Table 1 shows the cash flow history prior to inception ... the reinsurance and at applicable discount rates. Table 1 Cash Flows and Present Values Applying the original ...- Authors: Steven Malerich, Jack Liu
- Date: May 2024
- Competency: Communication; External Forces & Industry Knowledge; Leadership
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After a summary ... meaningful results without overly complicating valuation processes. Accounting standards;GAAP reserves ...- Authors: Steven Malerich
- Date: Dec 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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