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  • VA Reform: Assessment and Implications
    VA Reform: Assessment and Implications Feature article discussing variable annuity reform. 4/5/2019 ... of variable annuities, with analogs to long-term care via both the (i) long- dated, complex nature of ...

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    • Authors: Aaron Sarfatti
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • frn-2012-iss88-reback
    frn-2012-iss88-reback 4294970459 2/23/2012 10:20:43 AM ... and William Hines disability income and long-term care, and many prop- erty and casualty contracts. Both ...
    • Date: Feb 2012
    • Publication Name: The Financial Reporter
  • Spreadsheets – Yay or Nay?
    Spreadsheets – Yay or Nay? A discussion of the limitations of the use of spreadsheets versus formal ... programmer and the actuary have to exercise due care in making sure that all of the individual pieces ...

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    • Authors: Robert Crompton
    • Date: Jun 2006
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Modeling & Statistical Methods>Modeling efficiency
  • Reflections of a Regulatory Actuary
    Reflections of a Regulatory Actuary Reflections of a Regulatory Actuary by Larry Gorski Annuity ... claim costs or continuance tables for long term care insurance. Experience, coupled with actuarial judgment ...

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    • Authors: Larry M Gorski
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • Challenges to Consider Upon IFRS 17 Adoption
    Challenges to Consider Upon IFRS 17 Adoption This article provides an summary of the new ... consequential. As the choice of coverage units has a direct impact on a compa- ny’s income statements under ...

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    • Authors: Michael Beck, Gavin Stewart, Laura S Gray
    • Date: Sep 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
    AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs ... (typically explicit contract exchange programs). The primary issue addressed by the SOP is the treatment of ...

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    • Authors: John Morris
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • PBA Corner
    PBA Corner update on regulatory issues focusing on PBR reserves;statutory;principle-based ;regulatory;conservatism ... entire coverage period, based on the policy’s (primary) guarantees of mortality, interest and expenses ...

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    • Authors: Karen Rudolph
    • Date: Sep 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • frn-2012-iss88-siegel
    frn-2012-iss88-siegel 4294970460 2/23/2012 10:20:54 AM ... service contracts that provide service as their primary purpose, and that meet all of the following criteria: ...
    • Date: Feb 2012
    • Publication Name: The Financial Reporter
  • A Tale of Two Formulas: Solvency II SCR and RBC
    A Tale of Two Formulas: Solvency II SCR and RBC This article examines the central formulas ... Considering that last sentence, one can see the primary strength of the VaR metric: It is easy to interpret ...

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    • Authors: Mary Campbell
    • Date: Jan 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Capital - Annuities; Pensions & Retirement>Risk management
  • This Time is Different!
    This Time is Different! If you’ve been reading my columns for a while, you have no doubt ... service contracts that provide service as their primary purpose, and that meet all of the following criteria: ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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