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  • Small Talk Newsletter, June 2007, Issue No. 28
    preliminary Academy presentation on PBR for long-term care was made to LHATF. It was structured as a series ... assumptions. Another regulator stated that long-term care reserves under PBR should be twice as high as current ...

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    • Authors: Society of Actuaries, Mark Birdsall, Norman E Hill, Cary O Lakenbach, Leon Langlitz, Raymond Ted Schlude, James Thompson, Ronora Stryker, Meg Weber, Arthur Aaronson
    • Date: Jun 2007
    • Publication Name: Small Talk
  • NAIC Statutory Reporting Codification
    later and that was a standard with respect to health care entities. So by June 1998, they had this codified ... section, it identifies the balance sheet as the primary focus. The ability to meet policyholder obligations ...

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    • Authors: James Reiskytl, Raymond Ted Schlude
    • Date: Sep 2000
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • NAIC Statutory Codification
    Why would I make such a statement? What are the primary sources of deferred tax assets? The first one ... themselves a credit based on the nature of their managed care arrangements. It’s basically up to the companies ...

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    • Authors: James Reiskytl, Raymond Ted Schlude, Rowen Bell
    • Date: Sep 2002
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy; Reinsurance
  • The Financial Reporter
    interactions. I t allows one to identify and thereby direct more effort to key assumptions or variables to ... multiple life, h e a l t h , annuity and long-term care structures. I s s u e s raised by the ACLI included ...

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    • Authors: James W Lamson, Max Rudolph, Raymond Ted Schlude, John F Bevacqua, Ronald Harasym, Andres Vilms, Rebecca Wang, Michelle Smith, Tara J P Hansen, SARA L SKOKAN
    • Date: Sep 2003
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    Fair Value Option for Actuarial Liabilities The primary advantage of valuing liabilities at fair value ... can be derived by subtracting PVDE from the The primary advantage of valuing liabilities at fair value ...

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    • Authors: Kenneth LaSorella, Steven Malerich, Craig Reynolds, Raymond Ted Schlude, Henry Siegel
    • Date: Sep 2007
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    with such volatile profit streams has become a primary concern. A volatile stock market and stricter guid- ... #107, which will allow admission of certain health care receivable assets such as pharma- ceutical rebates ...

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    • Authors: Michael Eckman, Kenneth W Faig, David Hippen, Alastair G Longley-Cook, Thomas Nace, David Sandberg, Raymond Ted Schlude, Richard E Shaw, Jeyaraj Vadiveloo, Michael Sherrill
    • Date: Mar 2001
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    systems, especially statutory, were planned with such care and forethought. We have long dealt with statutory ... been called the “fixed goodwill” method. Ordinary direct methods (such as the EITF method, see [5] pg. 390-391) ...

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    • Authors: Michael Eckman, David C Heavilin, Thomas Nace, David C Scheinerman, Raymond Ted Schlude, Joseph Koltisko, Steven F Grondin, Mary S Saslow
    • Date: Sep 2001
    • Publication Name: The Financial Reporter
  • Small Talk Newsletter, June 2006, Issue No. 26
    framework for a viable valuation structure. Our primary trade association, the American Council of Life ... statutory reserve developments of all sorts. 10. One primary concern over Principles Based Valuation is the ...

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    • Authors: Roger Annin, Christopher Davis, Norman E Hill, W Howell Pugh, Raymond Ted Schlude, James Thompson, Philip Velazquez
    • Date: Jun 2006
    • Publication Name: Small Talk
  • The Financial Reporter
    (typically explicit contract exchange programs). The primary issue addressed by the SOP is the treatment of ... interest or care?” I’m certainly not going to deliver these words with “little interest or care” and so my ...

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    • Authors: Richard H Browne, Michael F Davlin, John Morris, Raymond Ted Schlude, Donald W Wilson, Donald Solow, Darin Zimmerman, Patricia Matson
    • Date: Mar 2006
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    products with secondary guarantees, and long-term care. Regulatory oversight in such a framework will ... a desire to eliminate the distinction between primary and secondary guarantees and rather simply focus ...

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    • Authors: Jerry Enoch, Carol A Marler, Thomas Nace, Raymond Ted Schlude, Jeyaraj Vadiveloo
    • Date: Mar 2005
    • Publication Name: The Financial Reporter