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Lower Statutory Valuation Interest Rates for Life Insurance
Life Insurance Background information on the calculation of the statutory valuation and nonforfeiture maximum ... maximum interest rates and a brief discussion on the effect that changing interest rates will have on ...- Authors: Brian Sprawka
- Date: Aug 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Non-forfeiture benefits
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Conversation with Sheryl Flum
4, IRS Office of Associate Chief Counsel (Financial Institutions and Products) at the Internal Revenue ... Service, regarding her role at the IRS and current tax issues facing the life insurance industry. Taxes=Taxation;Life ...- Authors: Society of Actuaries
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Principles-Based Reserves for Credit Actuaries
Principles-Based Reserves for Credit Actuaries The current drafts of the principle-based reserves PBR model law ... credit life insurance within the scope. It is expected that once the scope of PBR is expanded to include ...- Authors: Christopher Hause
- Date: Oct 2006
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Actuarial Profession>Standards of practice; Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
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Design, Pricing and Reserving Considerations for Universal Life Secondary Death Benefit Guarantees
Guarantees This article discusses a number of product variations seen in the market with respect to Universal Life ... those designs and considerations regarding the adequacy of reserves that emerge under AXXX formulas. This ...- Authors: Carl Friedrich, Kenton L Scheiwe
- Date: Aug 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Universal life; Public Policy
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Statutory Valuation Interest Rates for Life Insurance and Annuity Products
Insurance and Annuity Products This article reports the maximum statutory valuation and nonforfeiture interest ... rates for calendar year 2004 issues of life insurance products and the maximum statutory valuation interest ...- 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
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Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR"
Consider under Life PBR" On June 10, 2016, the Taxation Section hosted a webcast entitled “Federal ... Winslow led the audience through an exploration of the many potential tax issues and areas of interpretation ...- Authors: Peter Winslow, Mark Smith, Kristin R Norberg
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Gross Premium Valuation Reserves: What Are They and How Are They Calculated?
and How Are They Calculated? A presentation on the theory underlying Gross Premium Valuation reserves ... computing them for purposes of compliance with asset adequacy testing of statutory reserves Annuity ...- Authors: David V Smith
- Date: Nov 2004
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Small Talk
- Topics: Life Insurance>Reserves - Life Insurance
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GAAP Targeted Improvements—Illustrated Term Insurance Earnings
Illustrates key differences, in earnings for a segment of term insurance, between current GAAP standards and ... (based on tentative board decisions preceding the release of an exposure draft). Accounting standards;Financial ...- Authors: Steven Malerich
- Date: Sep 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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PBA Corner
from: The Financial Reporter June 2012 – Issue 89 28 | JUNE 2012 | The Financial ... established to keep the company’s assumption within the boundaries of an acceptable range. In the end, and because ...- 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
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Your One Stop Guide to all Principle-Based Reporting
One Stop Guide to all Principle-Based Reporting The valuation manual is a living document that continues ... regulators have observed gaps and inconsistencies across the industry. As a result, PBR reporting requirements ...- Authors: Rachel Hemphill, Angela McShane, Benjamin Slutsker
- Date: Aug 2020
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance