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

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  • New SPIA Interest Rates in VM-22
    article is to outline the new requirements for valuation rates in VM-22, highlighting key differences and ... Annuities;Financial Reporting;Payout Annuities;Valuation Actuary 6442483496 6/1/2018 12:00:00 AM ...

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    • Authors: Paul Hance, Heather Gordon, Christopher Conrad
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
  • PBA Corner
    PBA Corner Information regarding the Economic Scenario Generator to be used when calculating ... Association of Insurance Commissioners=NAIC; Life valuation; Life reserves 4294995929 3/1/2013 12:00:00 ...

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    • Authors: Karen Rudolph
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • PBA Corner
    developments thus far with the adoption of the NAIC Valuation Manual and what steps still lie ahead. It also ... Association of Insurance Commissioners=NAIC;Life valuation;Life reserves 4294994444 1/1/2013 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Jan 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Life Insurance>Secondary guarantees; Life Insurance>Universal life
  • Sub-Atomic Accounting
    Sub-Atomic Accounting Summarizes the discussions over the past quarter between the IASB and ... Association of Insurance Commissioners=NAIC; Life valuation; Life reserves; Generally Accepted Accounting ...

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    • Authors: Henry Siegel
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Green...But No Envy
    Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for ... Association of Insurance Commissioners=NAIC; Life valuation; Life reserves; 4294995925 3/1/2013 12:00:00 ...

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    • Authors: Matthew P Clark
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance
  • Implementation Perspectives On Solvency II Internal Model Standards
    Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing internal ... Generally Accepted Accounting Principles=GAAP; Life valuation 4294995928 3/1/2013 12:00:00 AM ...

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    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Practical Considerations To Implement And Productionalize VM-20
    Practical Considerations To Implement And Productionalize VM-20 Discussing human resource, ... Association of Insurance Commissioners=NAIC; Life valuation; Life reserves; Generally Accepted Accounting ...

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    • Authors: Jason Kehrberg
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Financial Reporting Research Scorecard
    Financial Reporting Research Scorecard Research is a primary mission of the Financial Reporting Section ... Life and Health Insurance Policyholder and Annuitant Behavior This is a call for papers to expand ...

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    • Authors: Samuel Keller, Ronora Stryker
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
  • Targeted Improvements—Illustrated Universal Life Earnings
    EDs are valued at fair value using risk neutral valuation tech- niques. Insurance risk benefits are valued ... assumptions consistent with those used for DAC valuation (real-world economic assumptions). FAIR VALUE ...

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    • Authors: Steven Malerich
    • Date: Jun 2017
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • Asset Dependency Discounting—A Flaw in IFRS 17?
    be 3 percent. Table 1 shows the ac- count value roll-forward and the cash flows. Table 1 And the split ... split cash flow discounting is as shown in Table 2. Table 2 One can see that if we use the risk-free ...

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    • Authors: Jen Houng Lie
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]