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  • PBA Corner
    PBA Corner Update on State Adoption of SVL, NY Reg 147, 179, LICONY's response, ACLI small co exemption proposal statutory reserves;statutory valuation;risk measure 6442457441 9/1/2014 ...

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    • Authors: Karen Rudolph
    • Date: Sep 2014
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • ACLI Update Column
    ACLI Update Column Update from the ACLI about its continued contact with Treasury relating to AG VACARVM and Life PBR. Annuity reserves;Life reserves;Principles-based reserves=PBR;Variable ...

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    • Authors: Bill Elwell
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • More on GAAP for Mutuals
    More on GAAP for Mutuals This article discusses how statutory financials would differ from a reasonable GAAP for a mutual company's structure, if the latter were ever imposed. Dividends; ...

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    • Authors: Donald D Cody
    • Date: Apr 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • NAIC Receives Morbidity Table for Credit Disability
    NAIC Receives Morbidity Table for Credit Disability NAIC Receives Morbidity Table for Credit Disability Credit insurance;Disability insurance;Disabilty rates=Disability tables; 10072 1/1/2001 12: ...

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    • Authors: Steven Ostlund
    • Date: Jan 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: News Direct
    • Topics: Financial Reporting & Accounting>Statutory accounting; Health & Disability>Disability tables
  • Introduction to Pillars One and Two for Insurers
    Introduction to Pillars One and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on book-based financial statements. The ...

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    • Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
    • Date: Sep 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
  • Potential Impact of Non-Variable Annuity PBR on Fixed Indexed Annuity Pricing
    Potential Impact of Non-Variable Annuity PBR on Fixed Indexed Annuity Pricing This article analyzes, understands, and discusses the impact of the upcoming Principle-Based Reserving (PBR) on ...

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    • Authors: Zohair Motiwalla, Karthik Yadatore, Aatman Dattani
    • Date: Feb 2021
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Product Matters!
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
  • The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
    The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting The article summarizes implications of rising interest rates on U.S. GAAP and statutory financial ...

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    • Authors: Dustin Baran-Plotkin, Kevin Desmond
    • Date: Jul 2021
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Negative IMR Considerations in a Higher Interest Rate Environment
    Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance Reserve ("IMR") has become a hot topic recently due to rising interest rates, causing decreases or ...

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    • Authors: Yuan Tao, Charles K Chacosky, Rey Malile
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • The Natural Reserve Controversy - A British View
    The Natural Reserve Controversy - A British View A British actuaries perspective on what could happen should two reserve/accounting basis exist that could lead to reducing the strength of ...

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    • Authors: Anthony P Limb
    • Date: Sep 1972
    • Competency: External Forces & Industry Knowledge>Internal forces and business performance; Professional Values; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • T3: TAXING TIMES Tidbits
    T3: TAXING TIMES Tidbits A discussion about premium deficiency reserves and tax regulations for employer-owned insurance contracts Acquisition expenses;Internal Revenue Service=IRS;Life reserves; ...

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    • Authors: Peter Winslow, Lynlee C Baker
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance
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