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Deficiency Reserves: The Cicadas of the Life Insurance Industry
Deficiency Reserves: The Cicadas of the Life Insurance Industry Author traces the tax treatment of deficiency ... beginning with the 1959 Act, illustrating how the decisions made in the development of the 1959 Act continue ...- Authors: Christian J DesRochers
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Life Insurance>Reserves - Life Insurance
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Reserving for AIDS
session at the SOA 1990 San Francisco Spring Meeting focuses on AIDS including an update on the epidemic ... epidemic and discussion about the actuarial implication of four case studies. Cash flow testing;Diagnostic ...- Authors: David J Christianson, Wm Harold Phillips, Thomas W Reese, Dennis L Stanley
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability>Health risks; 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?
How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market ... understand the currently proposed upcoming VM-22 regulation by comparing the VM-22 measurement model to ...- 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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Adventures in 2008 Cash Flow Testing
insights into the creativity employed in cash flow testing to help ensure the sound survival of small companies ... testing;Scenario generation=Scenario generators=Economic scenario generators;Yield curve=Term structure; ...- Authors: Sharon Giffen, Donald Walker
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Small Talk
- Topics: Life Insurance>Reserves - Life Insurance
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Life and Annuity Valuation Issues
Issues This session at the 2004 Valuation Actuary Symposium provides an overview of statutory valuation ... valuation issues for life and annuity products including the Actuarial Opinion and Memorandum Regulation, variable ...- Authors: Thomas Campbell, Meredith Ratajczak, Kory Olsen
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
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Discussion - Actuarial Note: The Equation of Equilibrium
Actuarial Note: The Equation of Equilibrium This is a discussion of the paper, Actuarial Note: The Equation ... Equation of Equilibrium by Donald C. Baillie. From Transactions of Society of Actuaries 1951, Vol. 3, No ...- Authors: Cecil J Nesbitt, Frank A Weck, Donald C Baillie
- Date: Sep 1951
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Reserves - Life Insurance
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Supplementary Discussion of Paper Presented at the Western Spring Meeting - The Effect of Varying Interest Rates
Supplementary Discussion of Paper Presented at the Western Spring Meeting - The Effect of Varying Interest Rates ... Rates Discussion of the paper 'The Effect of Varying Interest Rates' by Charles Connolly. Cash ...- Authors: Alexander T Brooks
- Date: Oct 1957
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Reserves - Life Insurance
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Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
Questions—Indirect Par Contracts Under IFRS 17 The article addresses treatment of products with indirect participating ... g. declared credited rates) under IFRS 17. Some of the questions that are answered include classification ...- Authors: Bruce Rosner, Kyle Stolarz
- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
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Discussion - The Effect of Varying Interest Rates
Discussion - The Effect of Varying Interest Rates This is a discussion of the paper, 'The Effect of Varying ... Rates' by Charles H. Connelly, involving the use of two interest rates, varying by duration, for ...- Authors: Lloyd K Friedman, James E Hoskins, W Harold Bittel, Charles Connolly
- Date: May 1957
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Reserves - Life Insurance
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Report of the Special Committee on Valuation and Nonforfeiture Laws
Report of the Special Committee on Valuation and Nonforfeiture Laws This session is about the Report ... summary of written responses to the Report, developments on the regulatory scene, and recent work of other ...- Authors: John Gardner, Charles Greeley, H C Unruh
- Date: Jun 1976
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Non-forfeiture benefits