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LDTI Disclosures—Average Duration and Interest
Interest This article highlights the fact that new requirements for disclosure of average liability duration ... diversity in practice. It also recognizes that elements of the new disclosure requirements will enable financial ...- Authors: Steven Malerich, Charles K Chacosky
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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2021 Life Meeting - Virtual Experiences
planned in New York City. We are looking forward to the Life Meeting returning to New York City in 2024! ... planned in New York City. We are looking forward to the Life Meeting returning to New York City in 2024! ...- Authors: Society of Actuaries
- Date: Aug 2021
- Competency: Communication; External Forces & Industry Knowledge; Leadership; Professional Values; Relationship Management; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession; Annuities; Economics; Finance & Investments; Financial Reporting & Accounting; Life Insurance; Predictive Analytics; Reinsurance
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2023-health-meeting-session-2c
Almost half of recent FDA approvals have been for orphan drugs. This trend is expected to continue in ... in aggregate has the potential to overwhelm the budgets of payers, especially that of smaller health plans ...- Authors: Society of Actuaries
- Date: Dec 2023
- Competency: Results-Oriented Solutions
- Topics: Actuarial Profession; Experience Studies & Data; Financial Reporting & Accounting; Modeling & Statistical Methods; Predictive Analytics; Reinsurance
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IAA Monograph on IFRS 17 Risk Adjustments
IAA Monograph on IFRS 17 Risk Adjustments The IAA has published a textbook-sized monograph on implementing ... helpful to those calculating the risk adjustment and those who want to know what the risk adjustment represents ...- Authors: Douglas Van Dam
- Date: Feb 2019
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Financial Reporting & Accounting
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S&P Global’s Revised Capital Model Change Proposal and its Implication to U.S. Life Insurance Companies
effective at the end of 2023. This paper is to highlight the notable changes between the current capital ... criteria and the proposed model. We also discuss major changes from the first RFC and the second RFC, ...- Authors: Yiru (Eve) Sun, Brian Spadaccino
- Date: Nov 2023
- Competency: Communication; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Investment strategy - Life Insurance; Life Insurance>Capital - Life Insurance
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2023-challenges-life-annuities
At the conclusion of the first part, attendees will be able to describe sources of reserve redundancy ... rider. We will also review sources of capital redundancy from the C-1 factor under Risk-Based Capital ...- Authors: Erik Pronovost, Eryn Bacewich, Bingjie Li
- Date: May 2024
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions
- Topics: Annuities; Finance & Investments; Financial Reporting & Accounting; Life Insurance; Reinsurance
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IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves
Reserves Discusses the CCA 201939003 and the conclusions that were made and the impacts it has on a ... taxpayer's ability to make an election for determining the interest rate used to compute tax-deductible life ...- Authors: Brien Alvino, Mark Smith
- Date: Feb 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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IFRS 17: Risk Adjustment—A Numerical Example
to reflect the compensation that a company requires for bearing the uncertainty about the amount and ... and timing of the cash flows that arises from non-financial risk. Companies are also required to disclose ...- Authors: Nan Jiang
- Date: May 2020
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
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Enhancing Controls in Conjunction with GAAP LDTI
Enhancing Controls in Conjunction with GAAP LDTI This article reviews why financial reporting ... to actuaries. It also discusses the impact of LDTI on controls and the strategic decisions that insurers ...- Authors: Kathleen Kervick
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Enterprise Risk Management>Governance; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Solving Problems and Overcoming Obstacles in GAAP LDTI
Overcoming Obstacles in GAAP LDTI In this session, the presenters will discuss implementation challenges ... to overcome the challenges. Presenters will specifically discuss the following topics: The current GAAP ...- Authors: Scott Houghton, Bill Cember, Katherine Papillon-Rodrigue
- Date: Dec 2021
- Competency: Results-Oriented Solutions
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance