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Negative IMR Considerations in a Higher Interest Rate Environment
accident, and health insurers domiciled in the U.S. are required to include an IMR in their Statutory ... disconnect between the asset book yield and the liability’s fixed valuation interest rate. By amortizing RCG/(L) ...- 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
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An Update on International Accounting Standards for Insurance
An Update ... by Bruce Moore from The Financial Reporter, June 2000, Issue No. 42. Accounting standards;International ... Standards=IAS;International Actuarial Association=IAA; 9112 6/1/2000 12:00:00 AM ...- Authors: Bruce Moore
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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VA Reform: Assessment and Implications
VA Reform: Assessment and Implications Feature article discussing variable annuity reform. 4/5/2019 12:00:00 ... Implications Feature article discussing variable annuity reform. 4/5/2019 12:00:00 AM ...- Authors: Aaron Sarfatti
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Financial Reporter, May 2020, Issue 121
REPORTER VM-20 Game Changer: Mortality Aggregation By Tim Cardinal Mortality is a key risk factor receiving ... Manual incorporates APF 2018-17 which addresses mortality data aggregation and calculation of company experience ...- Authors: Society of Actuaries
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
PROCESS “Mortality Improvement Trend Analysis.” This research exam- ines the key drivers of mortality improvement ... Forecasting Cause-of-Death Mortality.” This study will develop mortality projection models and produce ...- Authors: David C Armstrong, Society of Actuaries
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
deferred annuities and term life insurance under U.S. SAP, U.S. GAAP, IFRS, CALM and market-consistent balance ... updates for principle-based U.S. statutory reserves, targeted changes to U.S. GAAP, and the new IFRS for ...- Authors: David C Armstrong
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
deferred annuities and term life insurance under U.S. SAP, U.S. GAAP, IFRS, CALM and market-consistent balance ... updates for principle-based U.S. statutory reserves, targeted changes to U.S. GAAP and the Financial ...- Authors: David C Armstrong
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Chairperson’s Corner: Thoughts on the Future of Reporting and Passing the Baton
Chairperson’s Corner: Thoughts on the Future of Reporting and Passing the Baton Thoughts on the future ...- Authors: Simpa Baiye
- Date: Sep 2019
- Competency: Communication; External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession; Financial Reporting & Accounting
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VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities
All rights reserved. • R is the reference rate; • S is the spread; • D is the default cost; and • E ... Initial Age 0 - 5 6 - 10 11 - 15 16 + Bu ck et s 90+ A B C D 80-89 B B C D 70-79 C C C D <70 D ...- Authors: Dayuan Mao, Ping Zhu, Mary Wu
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Payout annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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GAAP Accounting for FIAs When Living Benefits Are Present
GAAP Accounting for FIAs When Living Benefits Are Present Feature article discussing ... Present Feature article discussing fixed indexed annuity accounting when living benefits are present. 12/19/2019 ...- Authors: Heather Gordon
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting