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  • Santa Claus, The Easter Bunny, And Illiquidity Premium
    Santa Claus, The Easter Bunny, And Illiquidity Premium Feature article discussing the use of fair value or market consistent measurement for the valuation of insurance liabilities. International ...

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    • Authors: Patricia Matson
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • GAAP Reserves & Sales Inducements under SOP 03-
    GAAP Reserves & Sales Inducements under SOP 03- This teaching session at the 2004 Valuation Actuary Symposium covers the practical aspects of implementing GAAP reserves and sales ...

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    • Authors: Robert Frasca, Darryl Wagner, Patricia Matson
    • Date: Oct 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • RBC C3 Phase II: How Did Companies Fare at December 31, 2005?
    RBC C3 Phase II: How Did Companies Fare at December 31, 2005? Adopted by the NAIC on October 14, 2005, the new RBC C3 Phase II requirements were effective for year-end 2005. The regulation ...

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    • Authors: Patricia Matson, Don Wilson
    • Date: Sep 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Capital - Annuities
  • The Financial Reporter
    The Financial Reporter Full version of The Financial Reporter, Issue No. 66, September 2006. 25626 9/1/2006 12:00:00 AM ...

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    • Authors: Darin Zimmerman, Patricia Matson, Alfonso Gonzales, Andy Ferris, Don Wilson, Matthew Dale Clark
    • Date: Sep 2006
    • Publication Name: The Financial Reporter
  • Solvency II and U.S. Equivalence
    Solvency II and U.S. Equivalence Feature article discussing how activity with respect to Solvency II is increasing in the United States. National Association of Insurance Commissioners=NAIC; ...

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    • Authors: Patricia Matson, Application Administrator
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management
  • Friends Don't Let Friends Ignore Actuarial Standards of Practice
    Friends Don't Let Friends Ignore Actuarial Standards of Practice Describes why actuarial standards of practice (ASOPs) are so important, and encourages practitioners to read them and comment ...

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    • Authors: Patricia Matson
    • Date: Oct 2018
    • Competency: Professional Values>Ethical standards
    • Publication Name: The Stepping Stone
    • Topics: Actuarial Profession>Code of Conduct; Actuarial Profession>Standards of practice
  • Product Matters! October 2007, Issue No. 69
    Product Matters! October 2007, Issue No. 69 Full version of Product Matters! October 2007, Issue No. 69. 26151 10/1/2007 12:00:00 AM ...

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    • Authors: Jeffrey Beckley, Douglas Doll, Jeffery Dukes, Donna Claire, Mike Lombardi, Mike Boot, Catherine J Bierschbach, Patricia Matson, Robert Stone
    • Date: Oct 2007
    • Publication Name: Product Matters!
  • Payout Annuities Under GAAP
    Payout Annuities Under GAAP Excel spreadsheet example of GAAP calculations for an immediate annuity showing benefit reserves, DAC, and Unearned Revenue Liability [URL] from the 2010 U.S. GAAP ...

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    • Authors: Patricia Matson
    • Date: Sep 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Accounting for Policyholder Dividends
    Accounting for Policyholder Dividends This panel discussion session explored alternative methods for accounting recognition of the costs of policyholder dividends. The theoretical bases, as well ...

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    • Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
    • Date: Oct 2001
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • Achieving Balance
    Achieving Balance Achieving Balance by Tricia Matson from The Stepping Stone Newsletter, July 2004, Issue No. 15. N/A; 11302 7/1/2004 12:00:00 AM ...

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    • Authors: Patricia Matson
    • Date: Jul 2004
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: The Stepping Stone
    • Topics: Actuarial Profession>Management skills