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Prescribed Statutory Interest Rates for the Valuation of Life Insurance and Annuity Products—Statutory Calculations
Prescribed Statutory Interest Rates for the Valuation of Life Insurance and Annuity Products—Statutory Calculations This article reports the maximum statutory valuation and nonforfeiture interest ...- Authors: David G Whittemore
- Date: Oct 1998
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Product Matters!
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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Summary of the September 2008 NAIC Meeting
Summary of the September 2008 NAIC Meeting This is a summary of the NAIC meeting held in September of 2008. Annuity reserves;International Accounting Standards=IAS;Principles-based approach=PBA; ...- Authors: Donna Claire
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Product Matters!
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Tax Reform Impacts on Life Insurance Pricing and Profitability
Tax Reform Impacts on Life Insurance Pricing and Profitability Illustrative impacts on new business profitability of the 2017 Tax Cuts and Jobs Act for a variety of different life and annuity ...- Authors: Craig Reynolds, Casey Malone, Paul Fedchak, Curtis Matthew Clingerman
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Product Matters!
- Topics: Financial Reporting & Accounting>Tax accounting
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The New 2001 CSO: Implications for Universal Life Plans
The New 2001 CSO: Implications for Universal Life Plans The New 2001 CSO: Implications for Universal Life Plans Mortality rates=Mortality tables=Death rates ;National Association of Insurance ...- Authors: Nancy Winings
- 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
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FASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force MaFASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force Managementnagement
FASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force MaFASB Long Duration Targeted Improvements Impact on VA and FIA Product Development and In-Force ...- Authors: Kenneth Scott Birk, Yuan Tao
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Annuities; Annuities>Equity-indexed annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Transitioning to the 2001 CSO—State Adoption and Filing Considerations
Transitioning to the 2001 CSO—State Adoption and Filing Considerations The NAIC is expected to adopt the model regulation for the 2001 CSO table in late 2002. The question then becomes: how ...- Authors: Douglas Doll
- Date: Aug 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
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Antifragile Product Design
Antifragile Product Design The first part of this article illustrates why long duration recurring premium products are particularly risky using the concept of fragility. The second part explores ...- Authors: Wendy Yu
- Date: Feb 2013
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: Product Matters!
- Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting