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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
Insight from Market Risk Benefit Roll-Forward In this article, we collected data from the companies’ roll-forward ... 2021 and 2022 on Market Risk Benefit and shared a high-level summary of the Market Risk Benefit volatility ...- Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
- Date: Nov 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Survey results on COVID-19 effects on VA business
Survey results on COVID-19 effects on VA business A short article looking at the results from an annual ... annual assumption survey of VA writers with a focus on changes companies observed and planned to make due ...- Authors: Michael Beck, David W McLeroy, Jiajun Lu
- Date: Sep 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Variable annuities; Experience Studies & Data; Experience Studies & Data>Policyholder or participant behavior - Experience
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An Alternative Option-Based Approach to Calculating MRBs
2018-12 introduced a new concept called “market risk benefits” (MRBs). MRBs are a new accounting classification ... offering protection from “other than nominal market risk.” This applies to products with account values, ...- Authors: John Adduci
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders
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Clarification of the September 2012 Financial Reporter Article Titled, "Statutory Reserving for Fixed Indexed Annuities with Guaranteed Lifetime Withdrawal Benefits”
Clarification of the September 2012 Financial Reporter Article Titled, "Statutory Reserving for ... Benefits” The authors provide clarification, specifically related to the American Academy of Actuaries’ ...- Authors: James Collingwood, Benjamin J. Yahr, Kush Kotecha
- Date: Jan 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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NAIC Variable Annuity Reform—A Current Primer
Primer An overview of the NAIC Variable Annuity Reforms, including a discussion of perceived positives ... positives and challenges associated with the reforms. Statutory reserves, Accounting standards, Appointed actuary ...- Authors: Zohair Motiwalla
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting
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Results From VA Assumptions Survey
Assumptions Survey The article shared results from a survey conducted in May of best-estimate VA assumptions ... assumptions as of year-end 2018. Specifically, the discussion focused on lapse, utilization and separate ...- Authors: Zhuoyu Hu, Michael Beck, David W McLeroy
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities
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Alert on New Valuation Rate Methodology for Payout Annuities
Alert on New Valuation Rate Methodology for Payout Annuities Provide high level summary of changes to ...- Authors: Paul Hance, Heather Gordon
- Date: Mar 2018
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities
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VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities
VM-22 was first introduced into the Valuation Manual in 2018. A number of changes have been made since its ... its introduction, with more expected on the way. This article compares valuation requirements for income ...- Authors: Dayuan Mao, Ping Zhu, Mary Wu
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Payout annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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VM-31 - Modifications and findings for 2020 PBR reports
article summarizes the key changes to VM-31 requirements in the 2020 version of the Valuation Manual for ... and compares and contrasts the requirements for each. In addition, the article offers insights into ...- Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
- Date: Jul 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life
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A Logical Hole in AG33 for Annuity Statutory Reserve Calculations
A Logical Hole in AG33 for Annuity Statutory Reserve Calculations Feature article discussing the ... Calculations Feature article discussing the requirements of AG33. Annuity valuation;Annuity reserves ...- Authors: John Blocher
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities; General Insurance (Property & Casualty)>Reserves - General Insurance