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  • Statutory Deferred Taxes
    Statutory Deferred Taxes Discussion of the establishment of deferred tax assets or liabilities ... liabilities under Statutory codification Asset valuation;Statutory accounting;Taxes=Taxation; 9185 5/1/2004 ...

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    • Authors: Edward Robbins
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Considerations for Indexed Universal Life under PBR
    Considerations for Indexed Universal Life under PBR The article highlights key ... insurance;Policyholder behavior;Statutory reserves;Statutory valuation;Stochastic models;Deterministic models 6442480144 ...

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    • Authors: Ye Yang, Erzhe Zhang, Nicholas Dunn
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development; 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>Statutory accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life
  • Impacts of AG 48
    term life insurance business subject to the Valuation of Life Insurance Policies Model Regulation (Model ... 6,508 16 | DECEMBER 2015 FINANCIAL REPORTER Table 1 SEPTEMBER 2015 INTERNATIONAL NEWS | 17 value ...

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    • Authors: Francis Rahil, Keith Bucich, John Shaw
    • Date: Dec 2015
    • Competency: 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>Statutory accounting
  • The Art of Asset Adequacy Testing
    scribes analysis methods, including gross premium valuation and conservatism methods, and Section 3.3.3 which ... credibility) are shown in Table 1 for a 45-year-old male non-smoker at issue. Table 1 Attained Age Duration ...

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    • Authors: Society of Actuaries, Rostislav Zilber, Jeremy Johns
    • Date: Dec 2016
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • A Time of Preparation
    working on a new paradigm for life insurance valuation—the idea of a Principle-Based Reserves (PBR) ... products into valuing their liabilities AND a Valuation Manual that serves as a “living document” to ...

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    • Authors: Leonard Mangini
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • Demystifying Life Insurance Securitization: XXX and AXXX Securitization Issues and Considerations
    period. Although the use of the 2001 CSO mortality table may lower the reserve, it does not eliminate the ... preferred underwriting classes, where the valuation mortality table deviates most from that expected in pricing ...

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    • Authors: Steven Lash, Rebecca Wang
    • Date: Jun 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • RBC C3 Phase II: Easier Said Than Done
    RBC C3 Phase II: Easier Said Than Done Results of an industry survey on life insurance companies' ... performing a “model point,” rather than seriatim, valuation: Some companies expressed concern that a model ...

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    • Authors: Patricia Matson, Don Wilson
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Stochastic models
  • OCI OK
    OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. ... defining extraordinary will be a challenge. To an individual, the arrival of a hurricane may be a life-changing ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting