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Statutory, GAAP and Tax Issues
from future revenues. Second, the allocation of mortality, expenses and investment income to the lines of ... expenses;Deferred acquisition cost=DAC;Life and annuity expenses; 18494 9/1/1990 12:00:00 AM ...- Authors: John T Glass, John T Zellner
- Date: Sep 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Session 15 - Update on AG 43 and C3 Phase 2 Revisions
Session 15 - Update on AG 43 and C3 Phase 2 Revisions The NAIC has adopted revisions on Actuarial ... considerations and the Reform's implications to hedging. RBC, annuity valuation 9/18/2019 12:00:00 ...- Authors: Zohair Motiwalla, Lance Berthiaume, Yuan Tao, Nicholas Carbo, Stephen Matthew Tizzoni FSA,MAAA
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Generally Accepted Accounting Principles-Current Issues
Generally Accepted Accounting ... of Actuaries held in San Diego, CA, June 22-23, 2000 Derivatives;Fair value accounting;Guaranteed minimum ... acquisition cost=DAC;Demutualization; 17973 6/1/2000 12:00:00 AM ...- Authors: Gary Falde, Roger W Smith, Lisa F Markus, William J Kane
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Issues - General
GAAP Issues - General ... is an open forum, session number 11OF, from the 2000 Valuation Actuary Symposium, held September 14-15 ... reporting;Deferred acquisition cost=DAC; 18032 9/1/2000 12:00:00 AM ...- Authors: Alastair G Longley-Cook, John Morris, David White, Gregory Smith
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS 96
EDWARD L. ROBBINS Panelists: CHARLES J. AUER* JAMES S. HAWKE Recorder: DONALD P. MAVES o Timing and measurement ... have. I want to show you a simple runoff example. Table I shows the cumulative temporary differences in ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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Let's Make a Deal: Life and Health Mergers and Acquisitions
Let's Make a Deal: Life and Health Mergers and Acquisitions In session 51CS of the Maui ... Let's Make a Deal: Life and Health Mergers and Acquisitions In session 51CS of the Maui I Spring ...- Authors: Charles Carroll, Herbert E Goodfriend, William R Horbatt
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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Where Did All the Mergers and Acquisitions Go?
Where Did All the Mergers and Acquisitions Go? This session from the 2005 Life Spring Meeting discusses mergers ... of entities;Mergers & acquisitions=M&A;Mortality risk; 18750 5/1/2005 12:00:00 AM ...- Authors: John Nigh, Laird D Zacheis, Stephen Fromm
- Date: May 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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AVR/IMR/RBC/FAS 107 Implementation
MCKERNAN Panelists: ROBERTM. BEUERLEIN FREDERICK S. TOWNSEND, JR. Recorder: LINDA V. ATKINS • AVR/IMR ... was presidentof Connecticut Life Insuranceand Annuity Corpora_onwhich is a reinsurancecompany. Ha has ...- Authors: Application Administrator, Edward F McKernan, Frederick S Townsend, Linda V Atkins
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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GAAP Accounting for Equity-Indexed Products
that do not expose the company to significant mortality or morbidity risk. For accounting purposes, ... deferred annuity contract into a payout contract does not constitute a significant mortality risk.- Authors: Cherri R Divin, James P Greaton, Michael Hughes
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Annuities>Equity-indexed annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Accounting For Derivatives: SFAS 133
Young, in New York, NY. Note: The chart(s) referred to in the text can be found at the end of ... exercisable based on something that happened to the S&P 500, then, in fact, you have an embedded derivative ...- Authors: Cherri R Divin, Application Administrator, Deborah Whitmore
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]