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Variable Annuity DAC: A Survey of Current Practice
Variable Annuity DAC: A Survey of Current Practice Variable Annuity DAC: A Survey of Current Practice by Laura ... Elizabeth Rogalin from The Financial Reporter, December 2002, Issue No. 51. Examines the DAC calculation for ...- 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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Applying GAAP toGMDBs
Applying GAAP toGMDBs Applying GAAP to GMDBs in Variable Annuities. by Karen Sasveld and David ... Annuities. by Karen Sasveld and David Heavilin from The Financial Reporter, September 2001, Issue No. 47 ...- Authors: David C Heavilin
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles for Nontraditional Products
product types and the accounting profession's efforts to provide guidance. The five product types ... types below do not fit neatly into the rules set forth in Statement of Financial Accounting Standards 50 ...- Authors: Bruce Bengtson, Thomas Campbell, Kay Minnich, Michael Hughes, James T. Pearson
- Date: Jan 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Equity-indexed annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP for Nontraditional Long-Duration Contracts
GAAP for Nontraditional Long-Duration Contracts 2003 Valuation Actuary Symposium, San Diego, CA. This ... This session covered the practical aspects of implementing the Statement of Position on accounting ...- Authors: Edward Jarrett, Bradley M Smith, Laura J Hay
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications Presented at ... Meeting. This session covers the AICPA's proposed statement of position on accounting and reporting ...- 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]
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Hedging Variable Annuity Guarantees: A Practical Discussion
Practical Discussion From a session at the Spring meeting of the Society of Actuaries held in San Antonio, Texas ... 2004 The panelists discuss the benefits of hedging variable annuity guarantees, the challenges ...- Authors: Zafar Rashid, Francis Sabatini, Application Administrator, Daniel D Heyer, Mark Evans
- Date: Jun 2004
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Guaranteed living benefits; Annuities>Variable annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Stochastic models
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Minimum Garanteed Benefits of Variable Annuities
Minimum Garanteed Benefits of Variable Annuities From a session at the 2000 Valuation Actuary Symposium ... Washington DC, September 14-15, 2000 Discussion of guaranteed minimum death benefits, guaranteed minimum ...- Authors: Franklin Clapper, Kerry Krantz, John M O'Sullivan, Stephen A J Sedlak, Cindy Barnard, Charles Dana Tatro
- Date: Sep 2000
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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An Alternative Option-Based Approach to Calculating MRBs
article considers the option-based approach. The purpose is to highlight weaknesses in the current application ... application of the option approach to MRBs, propose an alternative method, and consider the benefits of the new ...- Authors: John Adduci
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders
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Session 15 - Update on AG 43 and C3 Phase 2 Revisions
Session 15 - Update on AG 43 and C3 Phase 2 Revisions The NAIC has adopted revisions on Actuarial Guidelines ... January 1, 2020. The panel of presenters will provide background and overview of the Reform, and discuss ...- Authors: Zohair Motiwalla, Lance Berthiaume, Yuan Tao, Nicholas Carbo, Stephen Matthew Tizzoni FSA,MAAA
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting