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  • FAS No. 97 - Handling Persistency Kicker Features
    examines the impact of FAS 97 on the emergence of earnings for the most recent versions of UL products ... rate and return of load kickers. Acquisition expenses;Life valuation;Persistency;Return on investment; ...

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    • Authors: Bradley M Smith
    • Date: Jul 1988
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance