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  • Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                            Part II: Conclusions
    have simply not been part of the benefit reserve valuation process. Some insurers might wonder: Can we construct ... going through all the work to build a robust LDTI valuation model? Unfortunately, the integration under LDTI ...

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    • Authors: Rowen Bell
    • Date: Aug 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Health Watch
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
  • Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                           Part I: Context
    insurance products such as long-term care (LTC), individual disability income (IDI) and critical illness ... generally an increasing relationship between an individual’s age and their expected claim costs. However ...

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    • Authors: Rowen Bell
    • Date: Aug 2021
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
  • A Technique for Estimating the Liability for Incurred but Unpaid Claims
    A Technique for Estimating the Liability for Incurred but Unpaid Claims 1990 Valuation Actuary ... Liability for Incurred but Unpaid Claims 1990 Valuation Actuary Symposium Proceedings that discusses a ...

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    • Authors: Ben Mulkey
    • Date: Sep 1990
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Health & Disability>Health insurance
  • Health Insurance Financial Reporting Issues
    Health Insurance Financial Reporting Issues Presented at May 1985 Spring Meeting. ... financial reporting topics related to both group and individual health insurance, including: Standards of practice ...

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    • Authors: William L Bogardus, Robert Ruderman, Timothy J Tongson, Ronald M Wolf
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Health & Disability>Health insurance
  • Financial Planning and Control for Group Insurance
    of ratios of surplus to liabilities for the individual lines and at least the general account part of ... lines. 2. The size of the mandatory securities valuation reserve and group contingency reserves. 3.

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    • Authors: Harvey S Galloway, Bertram N Pike
    • Date: Oct 1977
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting; Health & Disability>Health insurance
  • Group Insurance
    MR. H. E. DOW reported that to avoid handling individual inquiries the Prudential put out a circular ... experience. Illustrative percentages are shown in Table 1. TABLE 1 EFFECTIVE No. OF LIVES Under 50 ...

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    • Authors: Society of Actuaries
    • Date: Mar 1951
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting; Health & Disability>Health insurance; Life Insurance
  • Financial Reporting Issues for Health Insurers
    some NAIC questions regarding gross- premium-valuation reserves and premium-deficiency reserves. We did ... design and implementation; 3. Appraisal or valuation services, fairness opinions, or contribution- ...

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    • Authors: Darrell Knapp, John Crooks, David L Brown
    • Date: Oct 2002
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Health & Disability>Health insurance