Description: Key considerations when modeling reinsurance to calculate reserves under PBR as well as a case study examining the impact of reinsurance structures on reserves.

Description: Key considerations when modeling reinsurance to calculate reserves under PBR as well as a case study examining the impact of reinsurance structures on reserves.

Description: The authors provide clarification, specifically related to the American Academy of Actuaries’ Annuity Reserves Working Group, to the article, “Statutory Reserving for Fixed Indexed Annuities with Guaranteed Lifetime Withdrawal Benefits,” published in the September 2012 issue of The Financial Reporter.

Description: Summary of Part II of the survey of Appointed Actuaries, sponsored by the American Academy of Actuaries Committee on Life Insurance Financia1 Reporting and the Society of Actuaries Financial Reporting Section, which asked appointed actuary various questions on methodology and assumptions employed for asset adequacy testing.

Description: Panel session exploring a variety of issues connected to long-term disability reserve buyouts, including: · Advantages and risks for buyers and sellers · Use of appropriate reserving assumptions · Possible financial structures for a buyout

Description: The paper describes an approach for determining reserves for reinsurance accepted for use in financial statements prepared according to generally accepted accounting principles. Followed by a discussion paper submitted

Description: The rapid pace of change within the reinsurance sector over the past few years has given way to the permutations of a “new reality” that is being shaped by abundant capacity from traditional and alternative sources.