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  • The Financial Reporter
    Fair Value Option for Actuarial Liabilities The primary advantage of valuing liabilities at fair value ... can be derived by subtracting PVDE from the The primary advantage of valuing liabilities at fair value ...

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    • Authors: Kenneth LaSorella, Steven Malerich, Craig Reynolds, Raymond Ted Schlude, Henry Siegel
    • Date: Sep 2007
    • Publication Name: The Financial Reporter
  • Targeted Improvements—Illustrated Universal Life Earnings
    amortized into assessments. Thus, they have no direct effect on DAC amortization. Their secondary effect ... Contract: The contract holder has the ability to direct funds to one or more separate account investment ...

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    • Authors: Steven Malerich
    • Date: Jun 2017
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • The Life Actuary Newsletter, March 2004, Vol. 2, Issue No. 1
    tax environment. The actuarial community is the primary professional constituency that can come up with ... as those for whom the business results are the primary focus. The Bottom Line Ultimately, the success ...

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    • Authors: Larry M Gorski, Steven Malerich, Edward Robbins, Narayan S Shankar, R. Dale Hall, Karen Gentilcore
    • Date: Mar 2004
  • Introducing a New Practice Note on Purchase GAAP Accounting
    Introducing a New Practice Note on Purchase GAAP Accounting Article describing an exposure of a ... several considerations in the second method’s direct calculation of FVL. The section ends with a note ...

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    • Authors: Steven Malerich
    • Date: Jun 2014
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Simply Unlocking
    total amorti- zation and accrual is the sum of direct effects (k+b) minus the secondary effect (k×b) ... rate of one. • Non-deferred cash costs have a direct effect on amortization at formula (a)’s net k-factor ...

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    • Authors: Steven Malerich
    • Date: Jun 2015
    • Competency: Communication>Oral communication; Communication>Written communication; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
  • Retrospective Assumption Monitoring
    Retrospective Assumption Monitoring This article describes a simple but powerful tool for use by ... expected reserve is generally not available for direct comparison to the reported reserve. But if we ...

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    • Authors: Steven Malerich
    • Date: Jul 2020
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Revisiting FAS 97’s Management Potential
    Variance Asset default is an assessment. It has no direct effect on any other component of gross profits ... is assumed to be insignificant compared to the direct effect on mortality costs. We’ll estimate the ...

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    • Authors: Steven Malerich
    • Date: Jun 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts
    Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts After ... ambiguities remain in the final stan- dard, we should take care to interpret them consistent with the project’s ...

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    • Authors: Steven Malerich
    • Date: Dec 2015
    • Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Targeted Improvements: Unlocking 2.0
    GAAP Targeted Improvements: Unlocking 2.0 Presents a practical solution to some of the ... guaranteed renewable disability income and long-term care insurance for which a separate “disabled life reserve” ...

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    • Authors: Steven Malerich
    • Date: Dec 2017
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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