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Valuation of Life Insurance Liabilities on a Market-Consistent Basis: Experience from the United Kingdom
Valuation of Life Insurance Liabilities on a Market-Consistent Basis: Experience from the United Kingdom ... The purpose of this paper is to explain the new valuation approach based on market-consistent values and ...- Authors: CHRISTOPHER JOHN OBRIEN
- Date: Mar 2009
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
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Issues in the Issuance of Enhanced Annuities
Issues in the Issuance of Enhanced Annuities Enhanced or impaired annuities are life annuities ... classification for life annuities. Antiselection;Individual annuities;Underwriting; 7509 10/1/2007 12:00:00 ...- Authors: Robert Brown, Patricia Scahill
- Date: Oct 2007
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Pricing - Annuities; Life Insurance>Underwriting - Life Insurance
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Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
that emerges is equal to that expected at the valuation date; when differences arise, the proposed Discussion ... lifetime thereafter to the extent the annuitant (or joint annuitant) survives. Underlying assets are commingled ...- Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
- Date: Aug 2008
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Stochastic Analysis of Long-Term Multiple-Decrement Contracts
Stochastic ... 2 © 2008 Society of Actuaries Table of Contents Executive Summary .............. ... risk profile of an organization. Deterministic valuation techniques provide a limited view of the risk ...- Authors: Chad R Runchey, MATTHEW F CLARK
- Date: Aug 2008
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Enterprise Risk Management>Risk measurement - ERM; Modeling & Statistical Methods>Dynamic simulation models; Modeling & Statistical Methods>Stochastic models
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Treatment of Taxes in Principles-Based Reserves
if experience emerges as per the assumptions. Table I, below, gives a demonstration that the EDTA calculation ... the pre-tax statutory income for that period.4 Table II, below, gives a demonstration that the EDTA ...- Authors: Edward Robbins
- Date: Oct 2006
- 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: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Tax accounting
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Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
Redington, Review of the Principles of Life-Office Valuation, SOCIETY OF ACTUARIES MONOGRAPH M-AS99-2, 1 (1999) ... -------------------------------------------- TABLE OF CONTENTS Introduction...................- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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An Alternative to Capital Allocation
An Alternative to Capital Allocation This paper illustrates a current approach to capital allocation, ... insurer’s operations by allocating capital to individual lines of business. It then highlights a common ...- Authors: TOM MATTHEW MCINTYRE, Dan Isaac
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Enterprise Risk Management>Capital management - ERM; Finance & Investments>Economic capital; Modeling & Statistical Methods>Conditional Tail Expectation; Modeling & Statistical Methods>Stochastic models
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Margins in Medical Claim Liabilities under Future Accounting Models
using an example drawn from real-life data. Table of Contents 1 Introduction 1 2 Background ... other health care providers. As such, when an individual covered by a medical insurance policy obtains ...- Authors: Rowen Bell
- Date: Aug 2008
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Health & Disability>Health insurance
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An Approach for Measurement of the Fair Value of Insurance Contracts
SFAS 157 the FASB has developed a hierarchy of valuation inputs to be used as a basis for fair value estimates ... estimated on the basis of the results of one or more valuation techniques that make maximum use of market inputs ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Analysis of Long-Term Care Insurance Experience for Insureds by Diagnosis at Issue
Analysis of Long-Term Care Insurance Experience ... TABLE OF CONTENTS I. INTRODUCTION............. ... presence of a mobility limitation were the only individual characteristic used to sort people into risk ...- Authors: John C Wilkin, Jim Genuardi, Geoffrey Hileman
- Date: Oct 2007
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Experience Studies & Data>Long-term care - Experience Studies & Data; Long-term Care>Long-term care insurance; Long-term Care>Medical expenses