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2014-sic-vm20-adoption-status
2014-sic-vm20-adoption-status Standard Valuation Law (VM-20) State Adoption Status (May 8, 2014) liability valuation;life reserves;standard Non-forfeirture law;standard valuation law;statutory ...- Authors: Timothy Cardinal
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Statutory accounting
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Mortality Fluctuation Reserve And GAAP Accounting
Mortality Fluctuation Reserve And GAAP Accounting This article makes a case for implementation of a mortality fluctuation reserve in GAAP accounting. Assumptions;Audits;Mortality assumption; ...- Authors: Society of Actuaries
- Date: Sep 1974
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Where Have You Gone, Formula Reserves? Update on Principles-Based Reserves for Life Insurance
Where Have You Gone, Formula Reserves? Update on Principles-Based Reserves for Life Insurance This article provides an update on principles-based reserves for life insurance. Life reinsurance; ...- Authors: Richard Daillak
- Date: Aug 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Reinsurance>Reserving - Reinsurance
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OCI OK
OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. It is being considered for housing some of the earnings volatility in the International Accounting Standards ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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PBA Corner
PBA Corner Feature article discussing the synergies between Principle Based Reserves and the NAIC’s Own Risk and Solvency Assessment (ORSA). Enterprise risk management;Statutory ...- Authors: Karen Rudolph
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Enterprise Risk Management; Financial Reporting & Accounting>Statutory accounting
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A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience
A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience Key considerations when modeling reinsurance to calculate reserves under PBR as well as a case study examining the ...- Authors: Gregory Mackenzie, Chris Whitney
- Date: Dec 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Life reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance
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NAIC Adopts SSAP No. 101 - Income Taxes
NAIC Adopts SSAP No. 101 - Income Taxes SSAP 101 is the new standard which replaces the current temporary guidance set forth under SSAP No. 10R regarding deferred tax assets [DTAs] and Tax ...- Authors: Richard J Burness
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Chairperson’s Corner
Chairperson’s Corner Includes new mission statement for Reinsurance Section and overview of draft practice note, Credit for Life Reinsurance in U.S. Statutory Financial Statements 6442477573 7/1/ ...- Authors: Mary Broesch
- Date: Jul 2017
- Competency: Professional Values>Practice expertise; Relationship Management>Relationships and trust
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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New Credit Life Insurance Valuation Standard in the Making
New Credit Life Insurance Valuation Standard in the Making This article discusses the project to develop a new Credit Life Insurance valuation standard. Credit insurance;Life reserves;Mortality ...- Authors: Steven Ostlund
- Date: May 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: News Direct
- Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting; Life Insurance
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Section 7 Update
Section 7 Update Status of state passage of the new Actuarial Opinion and Memorandum regulation and its effect on Section 7 opinions. Life valuation;National Association of Insurance ...- Authors: Mark C Rowley
- Date: Nov 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting