Description: Excel spreadsheet showing immediate annuity example of GAAP benefit reserves and Unearned Revenue Liability calculation from the U.S. GAAP & IFRS: Today and Tomorrow conference in New York in September of 2010.

Description: Spreadsheets that define the examples shown in Chapter 10 of the US GAAP for Life Insurers showing GAAP accounting developmetn and profits for individual health and disability insurances. Please see the book US GAAP for Life Insurers for more details on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 12 spreadsheet showing annuitization liability for pension plans and the DAC amortization schedule for Guaranteed Investment Contracts GICs. Please see the book US GAAP for Life Insurers for more details on US GAAP accounting.

Description: This paper highlights the impact on shareholder equity and AOCI due to the introduction of LDTI during a period of falling interest rates. The paper is intended to provide an example of an analysis that will help actuaries explain the interaction of LDTI and falling interest rates.

Description: Panelists at this session of the SOA 2004 San Antonio Spring Meeting discuss the implications of a Statement of Position [SOP-03-1]. Reserving issues related to common features of variable annuities, universal life and variable universal life are explored.

Description: This session from the 1995 SOA New York City Meeting presents GAAP for mutual life insurance companies including the implications of FASB issued Financial Interpretation 40, GAAP issues for mutuals, DAC, dividends and FAS 120. From the Record of the Society of Actuaries, Vol. 21. No. 2.

Description: In this session 41 OF of the Montreal Spring Meeting panelists discuss the GAAP Statement of Comprehensive Income and its implications for actuaries. From the Record of the Society of Actuaries, Vol. 23, No. 2.

Description: This panel discussion, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on developments related to employer's accounting for pensions and other post-employment benefits.

Description: This Special Release of the Financial Planning and Control Division of the LOMA is a well-organized summary of the responses of 96 U.S. stock life insurance companies that adjust statutory statements to a GAAP basis. Results are presented in Section A for all 96 companies, in Section B for 36 companies with less than $25 million of premium income, and in Section C for the remaining 60 companies. From The Actuary, October 1974, Vol. 8, No. 8.

Description: This paper examines several methods for dynamically adjusting expense assets to reflect differences between actual and expected persistency. Discussions of the paper are included.