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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides that the deductible reserve for a life insurance contract is the greater of net surrender ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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VM-31 - Modifications and findings for 2020 PBR reports
VM-31 - Modifications and findings for 2020 PBR reports This article summarizes the key changes to VM-31 requirements in the 2020 version of the Valuation Manual for both life and variable ...- Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
- Date: Jul 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life
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Premium Rates
Premium Rates Panel discussion of the following topics: A. Recent revisions been made in the mortality, interest, and expense assumptions upon which life insurance premium rates are based.- Authors: Society of Actuaries, Arthur Pedoe, James E Hoskins, Walter Klem, Michael Laird, Clarence H Tookey, Alton O Groth
- Date: Jun 1954
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance
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Regulatory Update
Regulatory Update Update on Principles-Based Reserving Principles-Based Reserves;Principles-Based Approach;Term Life 6442471029 9/1/2016 12:00:00 AM ...- Authors: Karen Rudolph
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Small Talk
- Topics: Life Insurance>Reserves - Life Insurance
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Life and Annuity Valuation Issues
Life and Annuity Valuation Issues This session from the 1994 Valuation Actuary Symposium covers life and annuity valuation issues including an update on the Separate Accounts Technical Resource ...- Authors: Errol Cramer, Howard H Kayton, Bryan Scott Kavanaugh
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Life Insurance>Reserves - Life Insurance; Public Policy
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Reserving for AIDS
Reserving for AIDS This session at the SOA 1990 San Francisco Spring Meeting focuses on AIDS including an update on the epidemic and discussion about the actuarial implication of four case ...- Authors: David J Christianson, Wm Harold Phillips, Thomas W Reese, Dennis L Stanley
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability>Health risks; Life Insurance>Reserves - Life Insurance
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Current Statutory Reporting Topics for Life and Annuity Products
Current Statutory Reporting Topics for Life and Annuity Products Panelists provide background and updates on a number of statutory issues relating to life and annuity products, including ...- Authors: Meredith Ratajczak, Harry R Shissler
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Capital - Annuities; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Universal life; Life Insurance>Capital - Life Insurance
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Claim Reserves
Claim Reserves This panel discussion is about claim reserves. It focused on: 1. Review of methods and statutory requirements in the establishment of claim reserves for property and casualty, ...- Authors: Rafal J Balcarek, Walter J Fitzgibbon, Peter L Hutchings, Spencer Koppel, Herbert Orenshein
- Date: Apr 1978
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability>Health insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Claims - Life Insurance; Public Policy
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Unlocking of Traditional Contract Assumptions
Unlocking of Traditional Contract Assumptions Formulas for changes in GAAP liabilities and liability accrual rates are shown for three assumption update methods—retrospective, prospective and ...- Authors: Steven Malerich
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Chairperson's Corner
Chairperson's Corner Perspectives on the Valuation Manual. Valuation actuary;Principles-based reserves=PBR;Life reserves;Life valuation;Statutory reserves;Annuity reserves;Annuity ...- Authors: Robert Leach
- Date: Mar 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance