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  • Caribbean Seminar Co-Sponsored by Financial Reporting Section
    Caribbean Seminar Co-Sponsored by Financial Reporting Section Caribbean Seminar Co-Sponsored by ... drawing on his decades of experience with the primary reinsurer in the market, then gave an overview ...

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    • Authors: Michelle Chong Tai-Bell
    • Date: Feb 2000
    • Publication Name: The Financial Reporter
  • fr-2016-iss105-bruns
    fr-2016-iss105-bruns Understanding the Deferred Acquisition Cost (DAC) asset balance movements ... most recently calculated k factor. There are two primary reasons why the amortization schedule would have ...

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    • Authors: Thomas Bruns
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Brexit - What does it mean for U.S. insurers?
    Brexit - What does it mean for U.S. insurers? Following the referendum in the UK on June 23 the UK ... companies and as such the Brexit will have no direct impact on its membership, although Brexit will ...

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    • Authors: Aisling Metcalfe, Michael Christopher Beck
    • Date: Sep 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • What Happens In Indy …
    What Happens In Indy … Feature article describing the events of the Valuation Actuary Symposium ... surprised that a third of the session had a Long Term Care (LTC) focus, which is one of my lines of business ...

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    • Authors: Nathan Worrell
    • Date: Dec 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Investment strategy - Finance & Investments
  • Embedded Risk in Settlement Options on Older Life and Annuity Contracts
    Embedded Risk in Settlement Options on Older Life and Annuity Contracts Embedded Risk in Settlement ... er reserve. For life insurance contracts (the primary focus of the TSA article), unmatured favorable ...

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    • Authors: John Ladley, Kenneth Beck
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Systemically Important Financial Institutions—An Insurance Perspective
    Systemically Important Financial Institutions—An Insurance Perspective The 2008 global financial ... The report seeks to strength- en the need for primary legislation to clearly define the objectives and ...

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    • Date: Jan 2013
    • Competency: Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Systemic risk; Global Perspectives
  • PBA Corner
    PBA Corner This article discusses issues with ties to principle-based valuation. 4294991046 ... Continue to be based on the 2008 VBT includ- ing the primary, limited underwriting RR table forms. The company ...

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    • Authors: Karen Rudolph
    • Date: Jun 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Reserves - Life Insurance
  • An ORSA Summary Report and ORSA Model Act Update
    An ORSA Summary Report and ORSA Model Act Update Feature article discussing guidelines ... Summary Report should describe the insurer’s primary risk assessment in both normal and stressed environments ...

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    • Authors: Seong-Min Eom, David Sherwood
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Risk measurement - Finance & Investments
  • On the Fair Value of Insurance Liabilities
    On the Fair Value of Insurance Liabilities Analysis of IASB position on the discount rate to ... risk-free rate, since the risk of default is taken care of in (-P). (Let us denote the risk-free rate and ...

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    • Authors: Donald Solow
    • Date: Dec 2004
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
  • Update on Regulatory Developments
    Update on Regulatory Developments Developments at the NAIC, IAIS, and Federal Reserve regarding ... Determi- nation of all three insurer SIFIs. The primary concerns about securities lending and reverse ...

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    • Authors: Francis de Regnaucourt
    • Date: Sep 2015
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Public Policy