Description: This session from the 1995 SOA Boston Meeting discusses value-added financial reporting, the meaning of value added and embedded value, value-added as a tool for setting corporate goals, monitoring progress, motivating behavior, and improving financial success. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: At this session 7OF of the 2004 Valuation Actuary Symposium panelists discuss the conceptual and practical issues of modeling to reflect developing areas, including fair-value and embedded-value measurement, embedded guarantees and stochastically determined capital requirements.

Description: 2021 ImpACT Conference - Session 13B: Forecasting LDTI 10.29.21 Recording

Description: 2021 ImpACT Conference - Session 12C: The Evolving Role of Actuaries in a Principles-Based World 10.29.21 Recording

Description: 2021 ImpACT Conference - PBR: Ask the Experts: Life and Fixed Annuities Recording

Description: The IFRS Foundation’s establishment of the International Sustainability Standards Board is a major step toward achieving relevant, decision-useful sustainability information for market participants that is comparable across industries and jurisdictions.

Description: 2021 ImpACT Conference - Session 1A: Implementing LDTI - What Have We Learned? 10.25.21 Recording

Description: Accounting Standards; Valuation Actuary

Description: The COVID-19 pandemic has had an impact on all aspects of daily life and its impact extends to how disability incidence may play out in the future. Product profitability will be shaped by how morbidity patterns, interest rate levels and other key drivers will play out into the future. In this session, our panel will discuss COVID’s impact on IDI morbidity experience as observed over the past 18 months, offer comparisons and insights in light of other insurance lines of business, and share emerging information on the on-going effects of Long COVID. Highlights will also include how regional differences and implications for insurers as the industry moves further into the COVID vaccine era.

Description: Living benefits (GLWBs) in fixed index annuity products are typically accounted for under SOP03-1 under current GAAP guidance. LDTI requires companies to classify these riders as Market Risk Benefit (MRB). This webcast focuses on challenges and considerations of the MRB implementation. Industry practices of the reserving approach will be shared during this webcast, as well as hedging and pricing implications.