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  • VM-31 - Modifications and findings for 2020 PBR reports
    economic environment, 2020 is the first year that all U.S. life insurance companies will be required to comply ... recent significant revisions to VM-21 for variable annuity products. This article focuses on the VM-31 principle- ...

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    • Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
    • Date: Jul 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life
  • Adjustable Life Expense Allowances under the Commissioners Reserve Valuation Method
    the present value, at the date of issue, of an annuity of 1 per annum payable on the first and each subsequent ... should be noted that if there is a dip in the mortality table (as at ages under ten or in the mid-twenties) ...

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    • Authors: John E Aschenbrenner, Charles Carroll, Solomon Goldfinger, J Stanley Hill, WALTER L CHAPIN
    • Date: Oct 1979
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Expenses - Life Insurance
  • T3: TAXING TIMES Tidbits
    at pwinslow@ scribnerhall.com. End Notes 1 See S. Mitchell, IRS Issues Exam Guidelines to Promote ... and (ii) covers the life of the owner’s employee(s) on the date the life insurance contract is issued ...

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    • Authors: Peter Winslow, Lynlee C Baker
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance