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  • Implementation of ASU 2010-26
    Implementation of ASU 2010-26 This article provides a discussion of the manner in which actuaries have ... have implemented the Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) 2010-26 ...

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    • Authors: Thomas W Fineis, Jeffrey Lortie, Kathryn Marie Egan
    • Date: Jun 2012
    • Competency: External Forces & Industry Knowledge>Internal forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Leveraging X-factor Testing Techniques in Developing Mortality Assumptions for VM-20
    combination of company experience, industry basic tables and prescribed margins. VM-20 has requirements on how ... additional margins be established if the actuary does not consider the prescribed margins to be adequate ...

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    • Authors: Ying Zhao, Jeffrey Lortie
    • Date: Mar 2018
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Reserves - Life Insurance