Announcement: SOA releases April 2024 Exam FM passing candidate numbers.

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  • GAAP Targeted Opportunity
    GAAP Targeted Opportunity ... Continued look at unlocking of traditional contract valuation assumptions, this time examining the frequency ...

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    • 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
  • 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 ...

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    • 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
  • The Natural Reserve Concept and Life Insurance Earnings
    is confined in this paper to nonparticipating individual life insurance; but the principles and concepts ... ap- plicable to other product lines, such as individual health insurance, annuities, and participating ...

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    • Authors: Joe B Pharr
    • Date: May 1971
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • GAAP Targeted Improvements: Unlocking 2.0
    experience is given zero credibility until the valuation actuary decides otherwise when updating assumptions ... consistently adverse ex- perience, the original valuation assumption increasingly under- estimates the reserve ...

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    • Authors: Steven Malerich
    • Date: Dec 2017
    • 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