Description: Discusses how AG 34 provides a clarification of CARVM for variable annuities with MGDB’s.

Description: Update on statutory Valuation reserves and required surplus for variable annuities with living benefit guarantees

Description: A discussion of the development, key elements, applications, and implementation process of the 2001 CSO Tables for individual life insurance policies for computing minimum reserves, nonforfeiture benefits and tax reserves.

Description: NAIC Receives Morbidity Table for Credit Disability

Description: The article provides an introduction to tax accounting for U.S. life insurance companies, with a focus on NAIC statutory accounting concepts. The author discusses permanent and temporary differences, the current tax provision, and deferred tax accounting requirements, including admissibility testing under SSAP No. 101.

Description: The new 2001 CSO regulation requires the filing of an asset adequacy opinion when the table is utilized - which can be a significant issue for small insurers.

Description: This article summarizes statutory reporting and the Pinciple-Based Initiative that the Academy, the industry and the regulators have been working on in the U.S. It addresses whether a principles-based approach will simplify reporting regulations and make them more flexible.

Description: This Special Release of the Financial Planning and Control Division of the LOMA is a well-organized summary of the responses of 96 U.S. stock life insurance companies that adjust statutory statements to a GAAP basis. Results are presented in Section A for all 96 companies, in Section B for 36 companies with less than $25 million of premium income, and in Section C for the remaining 60 companies. From The Actuary, October 1974, Vol. 8, No. 8.

Description: 1988 Valuation Actuary Symposium. This document provides a list of topics and speakers for the 1988 Valuation Actuary Symposium.

Description: Discussion of events of a the June 2009 NAIC/LHATF meeting.