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Principle-Based Approach – Still A Work in Process
Principle-Based Approach – Still A Work in Process This 2008 article discusses the current status ... that the project is “still a work in process.” Annuity reserves;Life reserves;Principles-based approa ...- Authors: Norman E Hill
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
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Reflections of a Regulatory Actuary
Reflections of a Regulatory Actuary by Larry Gorski Annuity reserves;Asset modeling;Asset valuation;Bayesian ...- Authors: Larry M Gorski
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Professional Values>Public interest representation
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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ACLI Update
ACLI Update Changes to AG 43 and what that might mean for tax purposes. Also, summary of ... guidance on use of 2017 CSO tables). PBR;Taxes;Annuity reserves;Life reserves;Taxes=Taxation;Tax accounting ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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A Perspective on the Role of the Valuation Actuary
A Perspective on the Role of the Valuation Actuary From the 1985 Valuation Actuary Symposium ... and will change in the USA, Canada, and the UK. Annuity valuation;Globalization;Health reserves;Life valuation; ...- Authors: Kenneth T Clark
- Date: Jan 1985
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Public interest representation
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Principle-Based Reserves and LTC Insurance Innovation
create a new frame- work for reserves and capital for U.S. life insurers. The American Academy of Actuaries ... project to fruition. The life insurance and annuity product lines have been leading the charge on ...- Authors: Allen J Schmitz
- Date: May 2009
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Leadership>Professional network leverage; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Long-Term Care News
- Topics: Enterprise Risk Management>Capital management - ERM; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Long-term Care>Long-term care insurance; Modeling & Statistical Methods>Stochastic models
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A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience
and assumptions. BACKGROUND Reserves Under PBR U.S. Statutory reserves under PBR are calculated as the ... specifica- tions: • The prudent estimate DR mortality assumption was improved at a rate of 1 percent ...- 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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Aristotle Was Wrong: or Formulas vs. Actuarial Judgment
Aristotle Was Wrong: or Formulas vs. Actuarial Judgment Under non-Aristotelian logic, ... restrictive formula methods or safe harbors. Annuity reserves;Life reserves;Principles-based reserves=PBR;Risk-based ...- Authors: Carol A Marler
- Date: Mar 2005
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance; Public Policy
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Accounting Change for Variable Annuities With Implications on Hedging
change is on the way. The standard setters for U.S. statutory, US GAAP, and IFRS reporting are all ... there is a split in the treatment of variable annuity riders. Guaranteed minimum death benefits, income ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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C3 Phase II – Practical Insights for this Year End
C3 Phase II – Practical Insights for this Year End A discussion of the possible effort ... calculations recently performed by a consulting firm. Annuity valuation;Capital markets=Stock market;Guaranteed ...- Authors: Timothy J Ruark
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Annuities>Capital - Annuities; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Stochastic models; Public Policy
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Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
prescribed a tax method, interest rates and mortality tables, when applicable. But the committee reports ... prevailing interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any ...- Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting