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

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  • Issue Brief Synopsis: LTD Claim Reserve Assumption Basis
    Issue Brief Synopsis: LTD Claim Reserve Assumption Basis Synopsis of Issue Brief prepared by Tax ... actuarially sound basis for the valuation of group and individual LTD tax claim reserves, and it is ...

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    • Authors: Barbara Gold
    • Date: Dec 2017
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability
  • Issue Brief Synopsis: LTD Claim Reserve Assumption Basis
    Issue Brief Synopsis: LTD Claim Reserve Assumption Basis Synopsis of Issue Brief prepared by Tax ... actuarially sound basis for the valuation of group and individual LTD tax claim reserves, and it is ...

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    • Authors: Barbara Gold
    • Date: Oct 2017
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Health & Disability
  • Discounted Unpaid Losses: A Rate or a Curve?
    assumption that claims incurred but unpaid as of the valuation date will be paid in specified proportions at ... insurance contracts and using a mortality or morbidity table reflecting the taxpayer’s experience” (emphasis ...

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    • Authors: Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Health & Disability