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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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Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
provision that, should the policy on a gross premium valuation basis be deficient, one would need to hold the ... you would have for DAC. You do this on each valuation date, each cyclical reporting, and use actual ...- Authors: Louis Lombardi, David C Scheinerman, Karen DeToro
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]