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  • Update On Regulatory Developments
    Update On Regulatory Developments Feature article discussing U.S. and international regulatory ... directly as for banks, especially those involved in direct lending. Our previous assertion—that it is premature ...

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    • Authors: Francis de Regnaucourt
    • Date: Jun 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Public Policy
  • Highlights of the September 2002 NAIC Life and Health Actuarial Task Force Meeting and Other NAIC Topics
    Highlights of the September 2002 NAIC Life and Health Actuarial Task Force Meeting and Other ... performed by Illinois to identify C-1 risk passing from direct writers to reinsurers under modco agreements.

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    • Authors: Raymond Ted Schlude
    • Date: Dec 2002
    • Publication Name: The Financial Reporter
  • Continuing Education
    Continuing Education Report of quarterly IASB Discussions Accounting Standards;International ... issue dealt primarily with contracts that have a direct relation between participating payments and FEBRUARY ...

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    • Date: Jun 2015
    • 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>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Update on Regulatory Developments
    including (a) a definition for the level of primary security (a concept similar to economic reserves ... guidance to actuaries on calcu- lating the Level of Primary Security. INDEXED UNIVERSAL LIFE (IUL) ILLUSTRATION ...

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    • Authors: Francis de Regnaucourt
    • Date: Dec 2014
    • Publication Name: The Financial Reporter
  • Highlights of the December 2005 NAIC Life and Health Actuarial Task Force Meeting and Other NAIC Topics
    instruction changes and reporting forms for long-term care reporting in the annual state- ment. The reporting ... related to incorporating recent changes on long term care reserve guidance and reflection of experience in ...

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    • Authors: Raymond Ted Schlude
    • Date: Mar 2006
    • Publication Name: The Financial Reporter
  • GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
    GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP ... loans that meet certain criteria (i.e., having a direct relationship with the debtor) would be eligible ...

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    • Authors: Leonard Reback
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • 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
  • Communication
    Communication Update of IFRS Developments Accounting standards;International Accounting Standards ... mates of fulfillment cash flows for an underlying direct insurance contract that are recognized immediately ...

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    • Authors: Henry Siegel
    • Date: Sep 2014
    • Competency: Communication
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Management skills; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Are YOU Ready? A PBA Implementation Guide
    Are YOU Ready? A PBA Implementation Guide Readers are given an introduction to a PBA Implementation ... management strategies includ- ing actions by both direct writers and reinsurers. MOVING TARGET Another ...

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    • Authors: Timothy Cardinal, Steven Stockman
    • Date: Dec 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Investment strategy - Finance & Investments; Finance & Investments>Risk measurement - 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