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Income Volatility Under LDTI
influence income volatility, and 3) Show how a company's management reporting can be adapted to help explain ... influence income volatility. We show how a company’s management reporting can be adapted to help explain ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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PBA Corner
Force LATF VM-20 Subgroup activities and the Academy’s Life Reserve Working Group dealing with feedback from ... theory;Deterministic models;Life reserves;Mortality rates=Mortality tables=Death rates ;National Association ...- Authors: Karen Rudolph
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
These considerations should help inform a company’s strategy related to the business impacted by these ... the evolving nature of insurance products. The Annuity Reserve and Capital Working Group (ARCWG) has developed ...
- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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Leveraging X-factor Testing Techniques in Developing Mortality Assumptions for VM-20
Leveraging X-factor Testing Techniques in Developing Mortality Assumptions for VM-20 VM-20 requires prudent ... consider the prescribed margins to be adequate. Mortality assumption;Principles-based reserves=PBR;Statistical ...- Authors: Ying Zhao, Jeffrey Lortie
- Date: Mar 2018
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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PBR Corner
PBR Corner Mortality Credibility and its use within VM-20. Credibility theory;Mortality;Principle-based ...- Authors: Karen Rudolph, Ruijuan Wang
- Date: Jun 2016
- Competency: Leadership>Influence; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Experience Studies & Data>Mortality; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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PBR Developments: What’s Going on with the Valuation Manual?
PBR Developments: What’s Going on with the Valuation Manual? This article summarizes recent proposed ...- Authors: Arnold Dicke, Leonard Mangini
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Covering the Bases
Covering the Bases This article compares earnings emergence under five popular world-wide accounting ... insurance products, term life and fixed deferred annuity. earnings emergence;Solvency II;CALM;FASB;IASB ...- Authors: R Thomas Herget
- Date: Sep 2015
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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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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COLIFR Corner
COLIFR Corner COLIFR Committee on Life Insurance Financial Reporting Corner briefly discusses curent issues such as RBC, GMDB for ... capital=RBC;Deferred acquisition cost=DAC; 9107 2/1/2000 12:00:00 AM ...- Authors: Kevin E Palmer
- Date: Feb 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
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PBA Corner
addressed after adoption of the Valuation Manual. MORTALiTY ASSuMPTiON Here too, findings from the Impact ... confirmed that modifications were necessary in the mortality requirements of VM-20. The finding at the heart ...- Authors: Karen Rudolph
- Date: Jun 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance