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  • Defining the Details: Intricacies of PBR Disclosures
    Defining the Details: Intricacies of PBR Disclosures This article summarizes VM-31 updates to the 2018 and 2019 Valuation Manuals, and considerations for PBR Reports based on findings from the ...

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    • Authors: Benjamin Slutsker, Rachel Hemphill, Hugues Fontaine
    • Date: Sep 2018
    • Competency: 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
  • Regulators Respond to Industry “Innovation” Through Guideline AXXX
    Regulators Respond to Industry “Innovation” Through Guideline AXXX Article discusses provisions of Guideline AXXX National Association of Insurance Commissioners=NAIC; 10446 1/1/2002 12:00:00 AM ...

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    • Authors: Mary J Bahna-Nolan
    • Date: Jan 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Product Matters!
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • The Valuation Actuary
    The Valuation Actuary Presented at June 1986 Spring Meeting. This discussion is about the work of the committees of the Society of Actuaries and American Academy of Actuaries in advancing the ...

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    • Authors: William Carroll, Arthur C Cragoe, Charles Peirce, Edward Silins
    • Date: Jun 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Implications of the New CSO Mortality Table
    Implications of the New CSO Mortality Table Presented at May 2002 Spring Meeting. Discusses the proposed new valuation table and how it affects future product development and design. Internal ...

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    • Authors: Michael Taht, Scott L Berlin, Andrew M Erman
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting
  • The Impact of Inflation on Insurance and Annuity Reserve Valuation: The C-3 Risk
    The Impact of Inflation on Insurance and Annuity Reserve Valuation: The C-3 Risk This panel discussed studies of the risk of loss due to changes in the interest rate environment. It addressed why ...

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    • Authors: John C Angle, Carl R Ohman, Walter Rugland, Charles L. Trowbridge
    • Date: Oct 1981
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Asset liability management; Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Portfolio management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) This dialogue discusses the history and purpose of section 811(a) and its historic role in the ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed? This article describes how there are many kinds of plans and arrangements under which qualified annuities ...

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    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Digest of Presentation and Discussion of Report on the Need for a New Mortality Table
    Digest of Presentation and Discussion of Report on the Need for a New Mortality Table Discusses the need for a new life insurance valuation mortality table to replace the 1941 CSO, the ...

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    • Authors: Society of Actuaries
    • Date: Nov 1956
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting
  • XXX Update
    XXX Update Presented at May 2002 Spring Meeting. This session examines how the revised version of the Valuation of Life Insurance Policies 'XXX' has been implemented in many states ...

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    • Authors: Mark D Peavy, James Reiskytl, Sheldon Summers, Lloyd Spencer
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Investments
    Investments This discussion covered: 1. The extent to which companies' net earned interest rates have risen above their low points from that of several years ago and 2. The NAICs& ...

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    • Authors: Society of Actuaries, Richard M Sellers, Dennis N Warters, Alfred N Guertin
    • Date: Jun 1954
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Transactions of the SOA
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Statutory accounting; Public Policy