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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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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]
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Current Topics in GAAP
change your whole life contract to a long-term-care contract, and therefore, it's not an internal replacement ... contract—as long as the GMDB didn't become the primary benefit and everything else in the SOP was satisfied ...- Authors: Charles Carroll, John Morris, David Rogers, Phillip Shane Elenbaas, David M Brown
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Health GAAP Topics
health busi- ness: Medicare supplement, long-term care, comprehensive major medical, and what we call ... results are better than expected. Our long-term care business has a higher reserve than asset. On those ...- Authors: Robert Beal, Helen L Hofmann, Robert Shapland
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Let's Make a Deal: Life and Health Mergers and Acquisitions
Volume 24 EPS multiples and P/E multiples are the primary benchmarks used in the stock market. Herb, would ... namely, the stock or bond of the day. There is a direct correlation between turnover in Wall Street, commissions ...- Authors: Charles Carroll, Herbert E Goodfriend, William R Horbatt
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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AVR/IMR/RBC/FAS 107 Implementation
Company A, which owns Company B, just make them both direct subsidiariesof the parent holdingcompany. In some ... this fair-value- of-liabilitiesissuenot beingtaken care of. Maybe FAS 107 might be the end run for us. We ...- Authors: Application Administrator, Edward F McKernan, Frederick S Townsend, Linda V Atkins
- Date: Jan 1993
- 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
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Current Issues for Mutual Company GAAP
even though management may be using GAAP as a primary tool. The companies must continue to focus on ... The reason I say that is if GAAP becomes the primary basis, the attention is given to that basis of ...- Authors: Harold J Darak, Kenneth LaSorella, Louis Weisz, Lynn Pogas, Albert J Reznicek
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles: Implications for Mutual Insurance Holding Companies and Demutualizations
variation than reserves are and, thus, require much more care in determination and analysis, especially for ... of the business. An obvious point is that much care needs to be taken with DAC unlocking, especially ...- Authors: Alan Brinkman, Jason Morton, Ed Morrissey
- Date: May 1999
- 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]
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FAS 97 - Where Are We Now?
fixed contract terms, and 3) interest is your primary revenue source, it would seem logical to solve ... deliberations of accounting procedures than it might for direct 1154 FAS 97 -- WHERE ARE WE NOW? issues. First ...- Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles for Nontraditional Products
interest spread Mr. Bruce D. Bengtson: Our primary focus is going to be on some of the developments ... other "seemingly similar structures," which is a direct quote. Generally Accepted Accounting Principles ...- Authors: Bruce Bengtson, Thomas Campbell, Kay Minnich, Michael Hughes, James T. Pearson
- Date: Jan 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Equity-indexed annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]