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  • Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
    article restates the formulas then presented for a framework to measure the reinsured portion of a direct loss ... liability. The article corrects a flaw in one of the original formulas and shows, by example, how the framework ...

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    • Authors: Steven Malerich
    • Date: Jun 2023
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
  • Accounting for Ceded Reinsurance under LDTI—Introduction
    Reinsurance under LDTI—Introduction This is the first in a series of articles about accounting for reinsurance ... Improvements to the Accounting for Long-Duration Contracts (LDTI). It provides an introduction to the topic, giving ...

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    • Authors: Steven Malerich
    • Date: Sep 2020
    • Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
  • SmallCo and Its Members Add Value at SOA Meetings
    SmallCo and Its Members Add Value at SOA Meetings Highlights of the Smaller Insurance ... Highlights of the Smaller Insurance Company Section's significant contributions at recent Society of Actuaries' ...

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    • Authors: Donald Walker, Jerry Enoch
    • Date: Mar 2013
    • Competency: Leadership>Professional network leverage; Leadership>Thought leadership
    • Publication Name: Small Talk
    • Topics: Actuarial Profession>Professional development; Reinsurance; Reinsurance>Reserving - Reinsurance