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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 ...- 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
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Calculation of Confidence Intervals for IBNR Estimates Using the Average PMPM Method
resulted in the allowed claims matrix shown in Table 1. Table 1 Step 4: Seasonally Adjusted PMPM Allowed ... amounts shown in Table 2 (emphasis added to lag month 5 for clarity of illustration only). Table 2 Step 5: Completed ...- Authors: Robert Lynch
- Date: May 2024
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Health & Disability
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Claims Reserve Margin in the Health Annual Statement: A Review of 2016–2021
financial statements. Summary of Results The results in Table 1 come from the S&P Global Market Intelligence database ... 2019 and 2021 for dental blocks of business. From Table 1, the margin levels, as determined through restated ...- Authors: Robert Lang, Elliot McLeRoy
- Date: Nov 2023
- Competency: Strategic Insight and Integration
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Health & Disability; Health & Disability>Claims - Health & Disability
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Soundbites from the American Academy of Actuaries’ Health Practice Council
Soundbites from the American Academy of Actuaries’ Health Practice Council Report ... work groups. Consumer-driven health plans=CDHP;Individual health plans;Medicare supplement;Risk-based capital=RBC; ...- Authors: Heather E Jerbi, Melissa Lawler
- Date: May 2009
- Competency: External Forces & Industry Knowledge; Leadership; Professional Values>Public interest representation; Results-Oriented Solutions>Actionable recommendations; Strategic Insight and Integration>Influence decisions
- Publication Name: Health Watch
- Topics: Economics>Health economics; Enterprise Risk Management>Risk measurement - ERM; Experience Studies & Data; Financial Reporting & Accounting; Health & Disability>Health care quality; Long-term Care; Public Policy
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Health Section Issues New IBNR Study
Health Section Issues New IBNR Study Summary of the health section council’s research project ... culation methods, when applied to a year-end valuation date. Seasonality exhibited by claim concentration ...- Authors: Steven Siegel, Cabe Chadick
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Assess decision effectiveness; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Health Watch
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Health & Disability>Health care; Modeling & Statistical Methods>Modeling efficiency
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Health Insurer Balance Sheets 10 Years After ACA
insurance, not all lines of business are the individual and small group marketplace products traditionally ... benefits, comprise a major portion of risk revenue. Individual health insurance represents about 20 percent ...- Authors: Scott O'Neil Jones, Samuel Jay Shellabarger
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Health & Disability; Health & Disability>Affordable Care Act (ACA)
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Financial Reporting for HealthcarePlans: An Outline of Best Practices
Groups with more than 500 employees) (iv) Individual Products (e.g., HMO offerings, PPO offerings ... liabilities that may exist upon the termination of individual employee certificates covered by an employer ...- Authors: James Galasso
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Health & Disability>Health care