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  • VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities
    Maximum Valuation Interest Rates For Income Annuities VM-22 was first introduced into the Valuation Manual ... more expected on the way. This article compares valuation requirements for income annuities pre- and post-VM-22 ...

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    • Authors: Dayuan Mao, Ping Zhu, Mary Wu
    • Date: May 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Annuities>Payout annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • Principle-Based Reserves Update
    Principle-Based Reserves Update Update on the Standard Valuation Law amendments and the proposed ... Update Update on the Standard Valuation Law amendments and the proposed Valuation Manual. Principles-based ...

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    • Authors: Karen Rudolph
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
    Principles-based reserves=PBR, Statutory reserves, Valuation actuary, Risk modeling By Ryan Laine, Paul San ... principle-based reserving (PBR) framework for statutory valuation to better align with the evolving nature of insurance ...

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    • Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • Negative IMR Considerations in a Higher Interest Rate Environment
    IMR? - What are potential mitigants? Statutory valuation, Risk based capital=RBC, Principle-based reserves=PBR ... liability’s fixed valuation interest rate. By amortizing RCG/(L), IMR addressed the potential valuation mismatch ...

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    • Authors: Yuan Tao, Charles K Chacosky, Rey Malile
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • Regulatory Update
    Regulatory Update Quarterly update on regulatory trends of interest to financial reporting actuaries. ... of interest to financial reporting actuaries. valuation actuary;statutory accounting 6442457437 9/1/2014 ...

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    • Authors: Francis de Regnaucourt
    • Date: Sep 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting
  • VM-20 Company Experience Mortality Rates: APF 2020-08
    which adds a third permissible method in the Valuation Manual to determine company experience mortality ... Aggregation,”[1] considered the 2020 edition[2] of the Valuation Manual’s incorporation of Amendment Proposal Form ...

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    • Authors: Timothy Cardinal
    • Date: Apr 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • VM-20 Game Changer: Mortality Aggregation
    VM-20 Game Changer: Mortality Aggregation The 2020 edition of the Valuation Manual permits ... Mortality Aggregation The 2020 edition of the Valuation Manual permits mortality data aggregation thereby ...

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    • Authors: Timothy Cardinal
    • Date: May 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • PBA Corner
    PBA Corner Summarizes the efforts to complete the Valuation Manual by March 2010, for the NAIC's ... Corner Summarizes the efforts to complete the Valuation Manual by March 2010, for the NAIC's March ...

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    • Authors: Karen Rudolph
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
    The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This ... Principles-based approach=PBA;Principles-based reserves=PBR;Valuation actuary;Product development 6442476985 6/1/2017 ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Revisions to the Actuarial Opinion and MemorandumRegulation
    Revisions to the Actuarial Opinion and MemorandumRegulation Revisions to the Actuarial Opinion ... Reporter, December 2002, Issue No. 51. Asset valuation;National Association of Insurance Commissioners=NAIC; ...

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    • Authors: Keith Dall
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting