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  • Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
    that emerges is equal to that expected at the valuation date; when differences arise, the proposed Discussion ... lifetime thereafter to the extent the annuitant (or joint annuitant) survives. Underlying assets are commingled ...

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    • Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
    • Date: Aug 2008
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • APF Version of Paper
    that emerges is equal to that expected at the valuation date; when differences arise, the proposed Discussion ... lifetime thereafter to the extent the annuitant (or joint annuitant) survives. Underlying assets are commingled ...

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    • Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
    • Date: Jul 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Financial Reporting For Insurance Contracts Under Possible Future International Accounting Standards
    © 2008 Society of Actuaries 3 Table of Contents Table of Contents………………………………………………………………………………………………3 ... Statement................. 84 Tables Table 2.2.2-1 Capital Factor used to Calculate Capital ...

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    • Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
    • Date: Jan 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Product Matters! November 2003, Issue No. 57
    Howard Product Matters! The newsletter of the Individual Life Insurance and Annuity Product Development ... November 2003 • Issue No. 57 Published by the Individual Life Insurance and Annuity Product Development ...

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    • Authors: Application Administrator, Douglas Doll, Douglas A Eckley, Larry M Gorski, Vincent Granieri, Sam Gutterman, David Simbro, David G Whittemore, Kevin J Howard, Novian Junus, Tracey Polsgrove, Van Beach
    • Date: Nov 2003
    • Publication Name: Product Matters!
  • Late Duration Mortality Assumptions for Illustrated Life Insurance Values
    mortality table (e.g. the 1975-80 Basic Table, the 1990-95 Basic Table, the 2001 Valuation Basic Table), where ... 1975-1980 Basic Ultimate Table, 2) The 2001 VBT Ultimate Table and 3) The RP 2000 Table. While each has a different ...

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    • Authors: Tracey Polsgrove
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Product Matters!
    • Topics: Experience Studies & Data>Mortality; Life Insurance>Universal life
  • Asset-Liability Modeling Issues: An Open Forum
    understand a little bit what it’s like to be a real valuation shop, and in real time. MS. POLSGROVE: We ... process in terms of a unit testing, testing individual cells, integrating into my formal processes, ...

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    • Authors: Tracey Polsgrove, ELLEN COOPER
    • Date: May 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Modeling & Statistical Methods