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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
contract should not be grouped with a deferred annuity contract for the purposes of measurement. Both ... for projected cash surrender value on a deferred annuity, for which the projected cash surrender value is ...- Authors: Gregory Mackenzie, Tina Guo
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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Estimating Incurred But Not Reported Life Claims
of policies in force and q(i) is the expected mortality rate associated with policy i. If you are going ... has been taken to be 300,000. The follow- ing table shows some representative sets of values: α β σ ...- Authors: Alfred Raws
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
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1958 CSO Tables
states have passed laws permitting the 1958 CSO Table. How- ever, there were difficulties when presenting ... proper choice in establishing rates on the new table at this time. MR. MELVIN L. GOLD: In regard to ...- Authors: Melvin L Gold, Gardner F. Knight, Graham C Thompson
- Date: Jan 1961
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Reserves - Life Insurance
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Lower Statutory Valuation Interest Rates for Life Insurance
available in today’s individual life insurance and annuity markets. In addition to the familiar mortal- ity ... guaranteed mini- mum death benefits found in variable annuity contracts. Understanding these new features and ...- 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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Federal Income Tax Effect Of Reserve Interest Rate Under Phase 1
gencies, actuarial theory of pensions, and mortality studies. The first three of these subjects are ... 000,000 $7,500,000 500,000 500,000 $8,500,000 $S,OOO,OOO 4,25,000 400,000 is% 80% 6,000,OOO 6 ...- Authors: John C Fraser
- Date: Nov 1968
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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VM-20 Scenarios - An Observation
the industry table for UL lapse rates6—these surrender rates are about 0.3 percent Table 1 Dec. 31, ... 13 90 18 11 13 13 12 9 9 100 11 8 8 10 9 5 7 Table 2 Dec. 31, 2024, Discount Factors Policy Year Percentile ...- Authors: Timothy Cardinal
- Date: Dec 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Modeling Platform
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Modeling & Statistical Methods>Scenario generation
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PBR Simplified Methods Project
all material assumptions; 2. objectivity measure(s) for material best esti- mate assumptions; 3. an actuarial ... a range from zero to one, such as lapse and mortality. The resulting distribution covers both estimation ...- Authors: Mark Birdsall
- Date: Apr 2019
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Term life; Life Insurance>Universal life; Life Insurance>Whole life; Modeling & Statistical Methods>Conditional Tail Expectation; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Estimation methods; Modeling & Statistical Methods>Modeling efficiency; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Modeling & Statistical Methods>Stochastic models
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Unlocking of Traditional Contract Assumptions
of change depend on the method used as shown in Table 1. In the absence of constraints (not considered ... considered in this short article), we can see in Table 1 the fundamental characteristics of the prospective ...- Authors: Steven Malerich
- Date: Mar 2017
- Competency: 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
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FASB Long Duration Insurance Contracts Redeliberations
the discount rate to use for discounting payout annuity benefits back to the anticipated annuitization ... undiscounted amounts. For universal life con- tracts a table would be required showing guaranteed and current ...- Authors: Leonard Reback
- Date: Mar 2018
- Competency: Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Adventures in 2008 Cash Flow Testing
yield curve was reflecting the intense demand for U.S. treasuries—the flight to quality. The savvy folks ... to solving it. Depending upon which product line(s) failed, ideas were generated. If the participating ...- Authors: Sharon Giffen, Donald Walker
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Small Talk
- Topics: Life Insurance>Reserves - Life Insurance