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  • PBA Corner
    PBA Corner Summary of research titled Understanding VM-20 Results. Reserves;Principle-based;Statutory;Liability ... Reserves;Principle-based;Statutory;Liability valuation;Valuation;Liability 6442480143 12/1/2017 12:00:00 ...

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    • Authors: Karen Rudolph
    • Date: Dec 2017
    • Competency: Communication>Written communication; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • 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
  • Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements
    Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements Discussions of alternative ... Fair value accounting;GAAP reserves;Liability valuation 6442476990 6/1/2017 12:00:00 AM ...

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    • Authors: Shaowei Yang, David Ruiz
    • Date: Jun 2017
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • IFRS 17 Risk Adjustment Confidence Level Disclosure
    IFRS 17 Risk Adjustment Confidence Level Disclosure Calculating the risk adjustment confidence ... calculated using a cost of capital approach Liability valuation;Risk measurement;IFRS;IASB 6442480141 12/1/2017 ...

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    • Authors: Leonard Reback
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Economic capital
  • Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
    Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After a summary ... meaningful results without overly complicating valuation processes. Accounting standards;GAAP reserves ...

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    • Authors: Steven Malerich
    • Date: Dec 2015
    • Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; 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>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Using Relevant Experience Data to Increase Credibility and Reduce Margins
    such as the study under- lying the 2015 Valuation Basic Table (2015 VBT) tend to be highly aggregated ... setting assumptions and in Section 20 of the Valuation Manual (VM-20). The concept of relevance is also ...

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    • Authors: Marianne C Purushotham, Mark Birdsall
    • Date: Sep 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Enterprise Risk Management>Risk measurement - ERM; Experience Studies & Data>Mortality; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
  • Dynamic Assumption-Setting for Variable and Non-Variable Annuities
    lowing contract benefit utiliza- tion categories in Table 1. Exhibit 2 shows rates of full surrender by ... 90% to 110% of the contractual maximum GLWB. Table 1 CONTINUED ON PAGE 6 Exhibit 2—VA Contracts with ...

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    • Authors: Mark Birdsall, Marianne C Purushotham
    • Date: Sep 2015
    • Competency: Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities
  • Asset Modeling Challenges for VM-20 Projections
    challenges for principle-based reserve (PBR) valuation. In light of companies’ efforts to turn the page ... reserves (DR) and stochastic reserves (SR) past the valuation date is that we do not know what prescribed ...

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    • Authors: Benjamin Slutsker, Reanna Nicholsen, Jason Kehrberg
    • 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: Life Insurance>Reserves - Life Insurance; Modeling & Statistical Methods>Asset modeling
  • 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
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