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  • PBR Developments: What’s Going on with the Valuation Manual?
    PBR Developments: What’s Going on with the Valuation Manual? This article summarizes recent proposed changes to the Valuation Manual that might take effect for 2019 valuations for PBR business.

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    • Authors: Arnold Dicke, Leonard Mangini
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Determining VM-20 Mortality for Accelerated Underwriting
    Determining VM-20 Mortality for Accelerated Underwriting As companies implement PBR, this article outlines challenges regarding the treatment of accelerated underwriting under VM-20 and in light ...

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    • Authors: Matthew Monson, Benjamin Slutsker, Mark Sayre
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Underwriting - Life Insurance
  • Case Study - Impact of Tax Cuts and Jobs Act 2017
    Case Study - Impact of Tax Cuts and Jobs Act 2017 An overall analysis and attribution analysis of the impacts of the 2017 Tax Cuts and Jobs Act for certain life insurance contracts. Taxation; ...

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    • Authors: Christopher Zuiker, Dylan Strother
    • Date: Sep 2018
    • Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Statutory Valuation Interest Rates for Life Insurance and Annuity Products
    Statutory Valuation Interest Rates for Life Insurance and Annuity Products This article reports the maximum statutory valuation and nonforfeiture interest rates for calendar year 2004 issues of ...

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    • Authors: David G Whittemore
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Product Matters!
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Non-forfeiture benefits; Public Policy
  • T3: TAXING TIMES TIDBITS
    T3: TAXING TIMES TIDBITS T3: TAXING TIMES TIDBITS TAXING TIMES, June 2022 IRS Tweaks Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider and Mark ...

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    • Authors: Arthur C Schneider, Surjya Mitra
    • Date: May 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
  • Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
    Frequently Asked Questions—Indirect Par Contracts Under IFRS 17 The article addresses treatment of products with indirect participating features (e.g. declared credited rates) under IFRS 17. Some ...

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    • 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
  • Smoker/Nonsmoker Errata
    Smoker/Nonsmoker Errata Documents the error in the Smoker/Nonsmoker CSO Tables accepted by the NAIC, and the expected approval of the NAIC to accept use of both the erroneous and the correct ...

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    • Authors: Robert J Johansen
    • Date: Jan 1987
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Non-forfeiture benefits
  • Regulatory Update on Life and Some Health Insurance Issues as of Dec. 21, 2012
    Regulatory Update on Life and Some Health Insurance Issues as of Dec. 21, 2012 An update on the principle-based reserves (PBR) process and possible valuation manual adoption, with recommendations ...

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    • Authors: Norman E Hill
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Small Talk
    • Topics: Annuities>Fixed annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Complying With the XXX ASOP
    Complying With the XXX ASOP This article describes how to apply the XXX Model Regulation in valuing life insurance policies and the proposed Actuarial Standard of Practice ASOP related the ...

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    • Authors: Douglas Robbins
    • Date: Apr 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Small Talk
    • Topics: Life Insurance>Reserves - Life Insurance
  • Lessons Learned from Legacy Blocks
    Lessons Learned from Legacy Blocks The author explores reasons why blocks of business may become legacy blocks and discusses ways to decrease the likelihood of legacy blocks in the future.

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    • Authors: Ronald Klein
    • Date: Aug 2013
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Product development - Life Insurance