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Where Did All the Mergers and Acquisitions Go?
and product range. It brought them the long- term care and some market distribution that it didn't have ... business has been a primary driver on the life insurance side, and long-term care Where Did All the ...- Authors: John Nigh, Laird D Zacheis, Stephen Fromm
- Date: May 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Issues
this is a really strange situation. You have the direct contract, but you couldn't set up a liability ... that the additional benefits do not become the primary benefits of the replacement contract. An example ...- Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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Regulatory Update
proposed that will have great impor- tance to both direct writers and reinsurers alike. High on the list ... reserves calculated using the Actuarial Method (“Primary Assets”) would be cash and SVO listed securities ...- Authors: Jeremy Starr
- Date: Aug 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Deferred Taxes
addition, the pattern of utiliza- tion of medical care services under au HMO may differ from utilization ... this data will result in the hospital and medical care component of the capitation. The table below shows ...- Authors: Robert L Lindsay
- Date: Jan 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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Financial Reporting For New Generation Life And Annuity Products
of side-tracking the Academy Committee from its direct review of Recommendation 7, but at the same time ... discussion of this issue at the 1984 SOA meetings. The primary objective is to gain a sense of direction supported ...- Authors: John W Brumbach, Douglas Doll, Thomas J Leary, Cande Olsen, William J Schreiner
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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U.S. GAAP Update
FAS 113 basically says you must look at it on a direct basis and on a ceded basis and calculate the reserve ... even the charge pattern on reinsurance versus the direct side. You'll often have very high coinsurance ...- Authors: Richard Farrell, Steven H Mahan, David White
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Where Have All The Earnings Gone?
before a Congressional Committee Panel on Medical Care Costs and the Impact of Health Insurance thereon ... medical economists who, in the early 1950's, had primary responsi- bility for the development of the cost ...- Authors: George L Hogeman
- Date: Feb 1974
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal.
of their influence concerning their intended primary use, which is to measure the financial stability ... for specific areas. For instance, in the health care area, the surge in costs may bear little relationship ...- Authors: Leroy V Botkin
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Funding; Public Policy
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DO MUTUAL LIFE COMPANY STATEMENTS CONFORM TO GAAP
salts force. Nany 01 these well-run companies primary nioti- valion is to provide a quality protlucl ... discoveretl that the financial results lhen take care of thenlsclves. Unfnrturialely, WC often lhink ...- Authors: Daniel Case
- Date: Dec 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Events - GAAP
out what will be in there and when. Also, take care upon implementation, because what you do now pretty ... you're trading in a hospital indemnity for long-term care, that is different types of morbidity risks.- Authors: John Morris, Michael Hughes, Jason Morton, Deborah Whitmore
- Date: May 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]