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Case Study - Impact of Tax Cuts and Jobs Act 2017
Case Study - Impact of Tax Cuts and Jobs Act 2017 An overall analysis and attribution analysis ... contracts were issued after TCJA was effective. The primary metrics used to measure profitability were profit ...- Authors: Christopher Zuiker, Dylan Strother
- Date: Sep 2018
- Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Rethinking Embedded Value: The Stochastic Modeling Revolution
Rethinking Embedded Value: The Stochastic Modeling Revolution A discussion of the use of stochastic ... a business classification consistent with the primary statements. >> Table 1 Summary of the 12 Principles ...- Authors: Carol A Marler, Vincent Y Y Tsang
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Embedded value; Financial Reporting & Accounting
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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 ...- 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
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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: ...- 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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Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject to PBR
Reporting and Disclosure Requirements Under VM-31: Reporting Requirements for Business Subject ... to meet all the requirements under VM-31 is the primary conduit for opening the lines of communication ...- Authors: Gaurav Rastogi
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Leadership>Thought leadership; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Life Insurance>Reserves - Life Insurance
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Discount Rates in US GAAP Targeted Improvements
Discount Rates in US GAAP Targeted Improvements We explore the considerations regarding discount ... informed interpretations and choices. One of the primary paragraphs in ASU 2018-12 addressing the topic ...- Authors: Bruce Rosner
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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Revisiting FAS 97’s Management Potential
Variance Asset default is an assessment. It has no direct effect on any other component of gross profits ... is assumed to be insignificant compared to the direct effect on mortality costs. We’ll estimate the ...- Authors: Steven Malerich
- Date: Jun 2008
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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Insurance Accounting as a Black Hole
Insurance Accounting as a Black Hole Discussion of the latest FASB and IASB updates with respect ... portfolio of insurance contracts should be all the direct costs that the insurer will incur in acquiring ...- Authors: Henry Siegel
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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The Financial Reporter
ance. In the real world, neither investment banks, direct writers, or reinsurers can take on the whole risk ... risks. The direct writer needs to determine their risk tolerance and take some risk. Direct writers are ...- Authors: Robert A Brown, Anson Glacy, Larry M Gorski, R Thomas Herget, G Mitchell, Thomas Nace, Edward Robbins, Raymond Ted Schlude, Darryl Wagner, Michelle Chong Tai-Bell, Patricia Matson
- Date: Feb 2000
- Publication Name: The Financial Reporter
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The Financial Reporter
and recom- mendations with respect to long-term care are expected to be presented at the March 2002 ... include: • Health Care Receivables: Health RBC was modified to recognize health care receivables which ...- Authors: Application Administrator, Thomas Nace, Raymond Ted Schlude, Barry L Shemin, Anthony J Zeppetella, Russell Menze, Joseph Koltisko
- Date: Apr 2001
- Publication Name: The Financial Reporter