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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market ... Benefits Under Long-duration Targeted Improvements? This article helps companies better understand the currently ...- 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
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Health Insurer Balance Sheets 10 Years After ACA
since the Patient Protection and Affordable Care Act (ACA) was signed into law in March 2010. The ACA fundamentally ... stakeholders. The impacts of these programs can be seen in specific accounting items on the balance sheets ...- Authors: Scott O'Neil Jones, Samuel Jay Shellabarger
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Health & Disability; Health & Disability>Affordable Care Act (ACA)
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Session 18 - Company Tax: Domestic and International Implications of Tax Reform
Implications of Tax Reform This session will provide an update on international implications of current tax ... developments affecting the life insurance industry, including: International add-on taxes from the Tax Cuts and ...- Authors: Jean Baxley, Surjya Mitra,
- Date: Aug 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance ... Insurance Companies The article provides an introduction to tax accounting for U.S. life insurance companies ...- Authors: Kristin R Norberg
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities
VM-22 was first introduced into the Valuation Manual in 2018. A number of changes have been made since its ... its introduction, with more expected on the way. This article compares valuation requirements for income ...- 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
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Non-Variable Annuity PBR and Statutory Reserving Updates
Updates The American Academy of Actuaries will present on current initiatives that impact the U.S. statutory ... non-variable annuity contracts. In particular, the development of a principle-based reserving framework on ...- Authors: Christopher Conrad, Jason Kehrberg, John Miller
- Date: Aug 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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08 - Regulatory Role Play
objective the financial success of their employers, regulatory actuaries primarily serve the public interest ... part one of this presentation, we will explore the role of actuaries whose priority is to serve the public ...- Authors: Brian Bayerle, Laura Hanson, John Robinson
- Date: Aug 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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14 - IFRS 17: How to set the Discount Rate and Why it Matters to Your Business
to set the Discount Rate and Why it Matters to Your Business The discount rate is one of the most critical ... discount rate may indicate a low profitability of a group of contracts, while a realistic expectation may ...- Authors: Dan Kim, Lisa Giancola
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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Session 137: Pension Plan Hibernation: Don't Poke the Sleeping Bea
Pension Plan Hibernation: Don't Poke the Sleeping Bea Near the end of a pension plan's lifespan, after benefit ... ceased and the plan has reached fully funded status, a plan sponsor has the option to begin the plan termination ...- Authors: Brett Dutton, Rene Martel, Hilja Viidemann
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Product development - Life Insurance; Pensions & Retirement; Pensions & Retirement>Defined contribution and 401k plans
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Session 151: Products Across the Valuation Manual: Comparing PBR to PBR
Session 151: Products Across the Valuation Manual: Comparing PBR to PBR As the Valuation Manual continues ... understand how the requirements are consistent across products, as well as how they differ. The presenters ...- Authors: Jason Kehrberg, Reanna Nicholsen, Dylan Strother
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods