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VM-31 - Modifications and findings for 2020 PBR reports
VM-31 - Modifications and findings for 2020 PBR reports This article summarizes the key changes to VM-31 requirements in the 2020 version of the Valuation Manual for both life and variable ...- 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
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XXX Implications
XXX Implications The purpose of this article is twofold. Number one, to estimate the growing level of statutory reserves that are being reinsured offshore, supported by Letters of Credit, as well ...- Authors: Gary Kelly, Bradley M Smith, Juliette Burden
- Date: Aug 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Life Insurance>Reserves - Life Insurance
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Income Volatility Under LDTI
Income Volatility Under LDTI This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long Duration Targeted Improvements (LDTI) for several key types of ...- 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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Yield Curve Extrapolation
Yield Curve Extrapolation One of the most fundamental concepts in actuarial practice is the time value of money. For any work in which future cash flows are allowed for, such as reserving or ...- Authors: Ben Leiser, Jack T Kerbeshian
- Date: Dec 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Actuarial Profession; Actuarial Profession>Best practices; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance
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Alternative XXX Model Regulations from a Federal Income Tax Perspective
Alternative XXX Model Regulations from a Federal Income Tax Perspective This article discusses the the 1998 alternartive XXX model regulations and the potential tax impact on the definition of ...- Authors: James Reiskytl
- Date: Dec 1998
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Public Policy; Public Policy
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T3: Taxing Times Tidbits - Is the IRS Saying that Class Action Damagesare not Subject to IRC section 72?
T3: Taxing Times Tidbits - Is the IRS Saying that Class Action Damagesare not Subject to IRC section 72? One of the significant tax benefits of a life insurance contract is that, for purposes of ...- Authors: Susan Hotine, Peter Winslow
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Section 807(f)-Tax Impact of Statutory Reserve Change
Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as there continues to be uncertainty as to whether a change to the stat reserve could ...- Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Principles-Based Reserves for Credit Actuaries
Principles-Based Reserves for Credit Actuaries The current drafts of the principle-based reserves PBR model law and accompanying regulations appear to include credit life insurance within the ...- Authors: Christopher Hause
- Date: Oct 2006
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Actuarial Profession>Standards of practice; Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
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Setting the X FactorPercentile— Commentary
Setting the X FactorPercentile— Commentary Setting the X Factor Percentile— Commentary by G. Thomas Mitchell from The Financial Reporter, October 1999, Issue No. 40. Mortality assumption; 9099 10 ...- Authors: G Mitchell
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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PBR Simplified Methods Project
PBR Simplified Methods Project Summary of the SOA research project on PBR Simplified Methods. Describes the multi-risk scenario generator, central estimate assumptions, assumption objectivity ...- Authors: Mark Birdsall
- Date: Apr 2019
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Term life; Life Insurance>Universal life; Life Insurance>Whole life; Modeling & Statistical Methods>Conditional Tail Expectation; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Estimation methods; Modeling & Statistical Methods>Modeling efficiency; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Modeling & Statistical Methods>Stochastic models