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  • The State Of The Art For The Valuation Actuary
    Court stated in the case that it believed that, for direct business, new business acquisition costs of life ... have suggested that DAC should be amortized at the direct writer's level, ignoring the reserve amortization ...

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    • Authors: C Lorne Campbell, Donna Claire, Thomas G Kabele, R Stephen Radcliffe, Alan W Sibigtroth
    • Date: May 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Future Trends and Current Developments in Individual Life Products
    income taxes, not excess field costs, are the primary reason permanent insurance is less competitive ... the term commis- sions. The 150% factor reflects direct commissions, first year manager over- rides and ...

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    • Authors: David R Carpenter, Spencer Koppel, Alan W Sibigtroth, John E Tiller
    • Date: Oct 1979
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Public Policy
  • Investment Strategies
    are useless without the direct practical experience. When we bring that direct experience into the process ... At the same time they are winding up with either direct recognition or variable lean rates or something ...

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    • Authors: Joseph F Crowe, Warren A Johnson, John B Kleiman, Daniel J McCarthy, Alan W Sibigtroth
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Investment strategy - Finance & Investments