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  • Actuarial Opinion on Nonguaranteed Elements
    Discusses status of compliance with NAIC Annual Statement Blank requirement, survey of regulatory responses ... comments of the American Academy of Actuaries Task Force on first year results, and use of non-guaranteed ...

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    • Authors: John K Booth, Walter N Miller, Eleanor S Hartley, Sheldon Summers, William T Tozer
    • Date: Jun 1988
    • Competency: Professional Values>Practice expertise
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • What actuaries can learn from accountants
    What actuaries can learn from accountants How actuarial practices have benefited from ... Actuarial Standards Board=ASB;Actuarial Standards of Practice=ASOPActuarial Opinion and Memorandum= AOM;Financial ...

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    • Authors: James Milholland
    • Date: Mar 2016
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • Considerations for Indexed Universal Life under PBR
    Considerations for Indexed Universal Life under PBR The article highlights key considerations as companies ...

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    • Authors: Ye Yang, Erzhe Zhang, Nicholas Dunn
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life
  • Surplus Standards - United States, Canada, United Kingdom
    RECORD OF SOCIETY OF ACTUARIES 1985 VOL, 11 NO. 3 SURPLUS STANDARDS--UNITED STATES, CANADA, UNITED ... Society of Actuaries meeting held in recent years has had sessions on financial reporting, the role of the ...

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    • Authors: Allan Brender, Richard S Robertson, Richard J Squires, Paul Winokur
    • Date: Jun 1985
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Life Insurance Company Statutory Valuation
    company statutory reserve valuation. American Academy of Actuaries=AAA;Cash flow testing;Deferred annuities;Dynamic ... rates=Lapses;Marketing and distribution;National Association of Insurance Commissioners=NAIC;Payout annuities;Policyholder ...

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    • Authors: Society of Actuaries
    • Date: Jan 1987
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Code of Conduct; Actuarial Profession>Qualifications; Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Right-Sizing: A PBA Implementation Guide
    Right-Sizing: A PBA Implementation Guide This ... article calls to attention the more modest needs of smaller companies contained in the PBA Implementation Guide ...

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    • Authors: Timothy Cardinal, Steven Stockman
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • ACLI Update Column
    extend permanently the tax cuts for middle- class families and small businesses. The two- page document ... document sets forth three areas that the next iteration of tax reform will cover. In addition to extending ...

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    • Authors: Regina Y Rose
    • Date: Oct 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Chairperson's Corner
    Chairperson's ... Article from The Financial Reporter June 2017 Issue 109 JUNE 2017 FINANCIAL REPORTER | ... | 3 Chairperson’s Corner By Jim Hawke The Council had another very productive face-to-face meeting at ...

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    • Authors: James S Hawke
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • PBR Reporting Requirements
    December 2017 Issue 110 26 | DECEMBER 2017 THE FINANCIAL REPORTER PBR Reporting Requirements ... many insurers, for a variety of reasons— including uncertainty around the tax treatment—are choosing ...

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    • Authors: Aisling Metcalfe, Constance Newby
    • Date: Dec 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Chairperson's Corner
    2017 THE FINANCIAL REPORTER | 3 Chairperson’s Corner By Jim Hawke During the second quarter the section ... continued to work on programs for the Valuation Actuary Sym-posium, the Annual Meeting, and webcasts to ...

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    • Authors: James S Hawke
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting