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Applying GAAP toGMDBs
two Society meetings quickly approaching — the Valuation Actuary Symposium, which will be held in Boston ... involuntary and depends upon the death of an annuitant. Additionally, if a hedge is used, frequent ...- Authors: David C Heavilin
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Variable Annuity DAC: A Survey of Current Practice
priateness of a specific technique below for an individual company; such an assess- ment must be based on ... using best estimate assumptions. At subsequent valuation dates, the DAC balance is “trued up” to reflect ...- Authors: Laura J Hay, Elizabeth Rogalin
- Date: Dec 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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An Alternative Option-Based Approach to Calculating MRBs
An Alternative Option-Based Approach to Calculating MRBs ASU 2018-12 introduced a new concept ... mentions both a non-option and an option-based valuation approach to account for MRBs. This article considers ...- Authors: John Adduci
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders