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  • C3 Phase II – Practical Insights for this Year End
    from actual valuation calculations recently performed by a consulting firm. Annuity valuation;Capital markets=Stock ... benefits=GMDB;Guaranteed minimum income benefits=GMIB;Individual annuities;Risk-based capital=RBC;Scenario generation=Scenario ...

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    • Authors: Timothy J Ruark
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Capital - Annuities; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Stochastic models; Public Policy
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    section 403(b) plan, section 457(b) plan, or individual retirement account or annuity (IRA), all of ... rules governing them dif- fer considerably. An individual retirement annuity is not subject to the same ...

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    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Principle-Based Reserves and LTC Insurance Innovation
    ence analysis, asset adequacy testing, GAAP valuation and pricing. 4. Utilizes company experience ... morbidity table. Currently, LTC insurance does not have a standardized morbidity table. Such a table may ...

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    • Authors: Allen J Schmitz
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Leadership>Professional network leverage; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Long-Term Care News
    • Topics: Enterprise Risk Management>Capital management - ERM; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Long-term Care>Long-term care insurance; Modeling & Statistical Methods>Stochastic models
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any net deferred ... ruling accepts that changes from one acceptable valuation method (for example, curtate to continuous) to ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting