Description: A Delphi study was conducted to get input regarding current and future accelerated underwriting techniques and how those may impact future mortality experience.

Description: This article discusses the impact of increasing activity with respect to Solvency II in the United States.

Description: This article provides an overview of the impact of the revisions to the Standard Valuation Law adopted by the NAIC in 2009 on accident and health insurance.

Description: This presentation is an open forum, session 48OF, from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The panelists focus on emerging U.S. GAAP accounting issues, and the implementation issues encountered by affected companies. The panelists discuss Statement of Position [SOP] 03-1 on nontraditional long-duration life insurance contracts, the SOP on internal replacements, and the impact of the Derivatives Implementation Group issue B36 on embedded derivatives for modified coinsurance and funds withheld reinsurance. Discussion from participants is included. From the Record of Society of Actuaries, Volume 30, No. 2.

Description: This panel discussion session explored alternative methods for accounting recognition of the costs of policyholder dividends. The theoretical bases, as well as the impact on anticipated earnings patterns, are discussed. Implementation issues are also discussed. Discussion of participating products in the UK and accounting methods used for them is also included.

Description: Adopted by the NAIC on October 14, 2005, the new RBC C3 Phase II requirements were effective for year-end 2005. The regulation requires either a factor approach - the “Alternative Method” - or a stochastic modeling approach subject to a minimum Standard Scenario requirement for determining the C3 component of risk-based capital for variable annuities. This article summarizes the results of a survey on insurers' approach to this for year-end and their results.

Description: Results of an industry survey on life insurance companies' efforts to implement the recently adopted Life Risk-Based Capital Phase II Instructions, which include new requirements for variable annuity contracts. Adopted by the NAIC on October 14, 2005, the new requirements are effective for year-end 2005. Also discusses a summary of the requirements set forth in the instructions.

Description: Overview of Solvency II regulations in the EU and potential impacts on U.S.-domiciled companies.

Description: Discusses the content of the Statement of Financial Accounting Standards 157, Fair Value Measurements and implementation challenges.

Description: Sponsored by the SOA's Product Development Section, Financial Reporting Section, Committee on Life Insurance Research and the Canadian Institute of Actuaries, this report examines the application of credibility theory in the Canadian life insurance industry.