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  • Reinsurance Under PBR: An Update on the Treatment of Risk Transfer
    Under PBR: An Update on the Treatment of Risk Transfer This article discusses the current status, including ... differing views, on the treatment of risk transfer in reinsurance agreements under the principle-based ...

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    • Authors: Sheldon Summers
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Reserving - Reinsurance
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) ... discusses the history and purpose of section 811(a) and its historic role in the computation of life insurance ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Reinsurance Considerations in the Determination of PBR Reserves
    Reinsurance Considerations in the Determination of PBR Reserves Key considerations when modeling reinsurance ... well as a case study examining the impact of reinsurance structures on reserves. Principles-based re ...

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    • Authors: Chris Whitney, Gregory Mackenzie
    • Date: Nov 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Reinsurance>Reserving - Reinsurance
  • A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience
    A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience Key considerations ... well as a case study examining the impact of reinsurance structures on reserves. Principles-based re ...

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    • Authors: Gregory Mackenzie, Chris Whitney
    • Date: Dec 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Life reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance
  • PBR Developments: What’s Going on with the Valuation Manual?
    PBR Developments: What’s Going on with the Valuation Manual? This article summarizes recent ... What’s Going on with the Valuation Manual? This article summarizes recent proposed changes to the Valuation ...

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    • Authors: Arnold Dicke, Leonard Mangini
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • ACLI Update Column
    ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting ... standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based capital=RBC;Capital ...

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    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • ACLI Update
    ACLI Update Changes to AG 43 and what that might mean for tax ... purposes. Also, summary of IRS Notice 2016-63 (provides safe harbor tax guidance on use of 2017 CSO tables) ...

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    • Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Update on Total Asset Requirements for Variable Products with Guarantees
    Update on Total Asset Requirements for Variable Products with Guarantees Update on Total Asset Requirements ... Requirements for statutory reporting of reserves and surplus for Variable annuity products with guarantees ...

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    • Authors: James W Lamson, Max Rudolph
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Conditional Tail Expectation; Public Policy
  • Reinsurance News, August 2014, Issue 79
    Reinsurance News, August 2014, Issue 79 View the complete issue for the August 2014 Reinsurance News newsletter ... benefit plans=DB plans;Pension finance;longevity risk;Pension plan assets;Pension plan governance;Pension ...

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    • Authors: Society of Actuaries
    • Date: Aug 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Leadership>Influence; Leadership>Mentoring; Leadership>Thought leadership; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Reinsurance News
    • Topics: Actuarial Profession>Management skills; Actuarial Profession>Professional development; Demography>Longevity; Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Forecasting; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension legislation and regulation; Public Policy; Reinsurance>Life reinsurance; Reinsurance>General reinsurance
  • Principle-Based Reserves and LTC Insurance Innovation
    Discussion of the movement toward principle-based reserves for LTC insurance. American Academy of Actuar ... Actuaries=AAA;Assumptions;Enterprise risk management=ERM;National Association of Insurance Commissioners=NAIC;Principles-based ...

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    • Authors: Allen J Schmitz
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Leadership>Professional network leverage; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Long-Term Care News
    • Topics: Enterprise Risk Management>Capital management - ERM; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Long-term Care>Long-term care insurance; Modeling & Statistical Methods>Stochastic models