11
-
20
of
27
results (0.52 seconds)
Sort By:
-
The Financial Reporter, March 2018, Issue 112
rate and a higher DR. The DR calculated using the direct iteration method (DIM), in addition to the SR ... tablescalcs-tools/research-scenario/. 3 VM-20 Section 4.B (direct iteration method) describes an approach in which ...- Authors: Society of Actuaries
- Date: Mar 2018
- Publication Name: The Financial Reporter
- 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]
-
The Financial Reporter
at 212.773.2329 or tara.hansen@ey.com The primary implementation issue related to both risk and service ... are to be expensed when incurred, as they play no direct role in deter- mining current exit value. Discretionary ...- Authors: Mark Freedman, Carol A Marler, Paul Margus, Henry Siegel, Leonard Reback, Darin Zimmerman, Vadim Zinkovsky, Tara J P Hansen, Tina Getachew
- Date: Dec 2007
- Publication Name: The Financial Reporter
-
The Financial Reporter
with such volatile profit streams has become a primary concern. A volatile stock market and stricter guid- ... #107, which will allow admission of certain health care receivable assets such as pharma- ceutical rebates ...- Authors: Michael Eckman, Kenneth W Faig, David Hippen, Alastair G Longley-Cook, Thomas Nace, David Sandberg, Raymond Ted Schlude, Richard E Shaw, Jeyaraj Vadiveloo, Michael Sherrill
- Date: Mar 2001
- Publication Name: The Financial Reporter
-
The Financial Reporter
case, the difference between accounting for the direct contract and the ceded contract under different ... insurance company could elect to account for both the direct universal life contract and the ceded reinsurance ...- Authors: Richard H Browne, Arnold Dicke, Dennis Lauzon, David L White, Steven Siegel, Donald Solow, Leonard Reback, Darin Zimmerman
- Date: Dec 2006
- Publication Name: The Financial Reporter
-
The Financial Reporter, June 2018, Issue 113
Application of Asset Adequacy Testing to Long- Term Care Insurance Reserves (AG 51)” be incorporated and ... reserving standards for short- term and long- term care policies. Also, there are complexities that are ...- Authors: Society of Actuaries
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; 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; Financial Reporting & Accounting>Tax accounting
-
The Financial Reporter
systems, especially statutory, were planned with such care and forethought. We have long dealt with statutory ... been called the “fixed goodwill” method. Ordinary direct methods (such as the EITF method, see [5] pg. 390-391) ...- Authors: Michael Eckman, David C Heavilin, Thomas Nace, David C Scheinerman, Raymond Ted Schlude, Joseph Koltisko, Steven F Grondin, Mary S Saslow
- Date: Sep 2001
- Publication Name: The Financial Reporter
-
The Financial Reporter
(typically explicit contract exchange programs). The primary issue addressed by the SOP is the treatment of ... interest or care?” I’m certainly not going to deliver these words with “little interest or care” and so my ...- Authors: Richard H Browne, Michael F Davlin, John Morris, Raymond Ted Schlude, Donald W Wilson, Donald Solow, Darin Zimmerman, Patricia Matson
- Date: Mar 2006
- Publication Name: The Financial Reporter
-
The Financial Reporter
issues because of increased frequency of managed care organization insolvencies. Life & Health Actuarial ... and uncertainties across product lines, between primary and secondary benefits, and in reserving for multiple ...- Authors: Anson Glacy, Larry M Gorski, Norman E Hill, James W Lamson, Donald Maves, Bruce Moore, Thomas Nace, David Sandberg, Shirley Hwei-Chung Shao, S Michael McLaughlin
- Date: Jun 2000
- Publication Name: The Financial Reporter
-
The Financial Reporter
products with secondary guarantees, and long-term care. Regulatory oversight in such a framework will ... a desire to eliminate the distinction between primary and secondary guarantees and rather simply focus ...- Authors: Jerry Enoch, Carol A Marler, Thomas Nace, Raymond Ted Schlude, Jeyaraj Vadiveloo
- Date: Mar 2005
- Publication Name: The Financial Reporter
-
The Financial Reporter
similar risks. Consistency of treat- ment is a primary concern. Though again not explicitly stated, the ... arises when life, disability income, or long-term care policies are replaced, but the policyholder pays ...- Authors: Robert Frasca, Donna Claire, Henry Siegel, Ronora Stryker
- Date: Jun 2007
- Publication Name: The Financial Reporter