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VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities
All rights reserved. • R is the reference rate; • S is the spread; • D is the default cost; and • E ... Initial Age 0 - 5 6 - 10 11 - 15 16 + Bu ck et s 90+ A B C D 80-89 B B C D 70-79 C C C D <70 D ...- Authors: Dayuan Mao, Ping Zhu, Mary Wu
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Payout annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Financial Reporting for Derivatives
ANTHONY DARDIS Panelists: GREGORY P. HENKE MICHAEL S. TAHT Recorder: ANTHONY DARDIS Summary: Derivatives ... liabilities; and differences between Canadian and .S. practice. Mr. Anthony Dardis: This session is ...- Authors: Gregory Henke, Michael Taht, Anthony Dardis
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Finance & Investments>Investment strategy - Finance & Investments; Financial Reporting & Accounting
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2023-challenges-life-annuities
Reserve (PBR) and products under Commissioners' Annuity Reserve Valuation Method (CARVM). Such products ... Term Life, Whole Life, Universal Life, and Fixed Annuity with and without rider. We will also review sources ...- 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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Solving Problems and Overcoming Obstacles in GAAP LDTI
Duration Targeted Improvements (LDTI) for life and annuity products, and methods and changes to actuarial ... create challenges with transparency for annuity insurers. Many annuity insurers report on adjusted earning ...- Authors: Scott Houghton, Bill Cember, Katherine Papillon-Rodrigue
- Date: Dec 2021
- Competency: Results-Oriented Solutions
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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2022-life-session-8f
Reinsurance has become more frequently used in the annuity market along with large M&A transactions over ...- Authors: Society of Actuaries
- Date: Mar 2023
- Topics: Annuities; Financial Reporting & Accounting; Reinsurance
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2023-life-meeting-session-4c
FASB published LTDI requirements in 2018. The effective date for insurers who are SEC filers ... insurance products. Broadly, variable annuity (VA) and fixed indexed annuity (FIA) guaranteed minimum death ...- Authors: Society of Actuaries
- Date: Feb 2024
- Topics: Annuities; Financial Reporting & Accounting; Technology & Applications
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2022-impact-session-9e
Explore real-life ... experiences implementing LDTI for traditional life and annuity products. Learn about strategies that worked well ...- Authors: Society of Actuaries
- Date: Sep 2023
- Topics: Annuities; Financial Reporting & Accounting
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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
its recovery. It created a unique challenge for mortality/longevity assumption setting for current death ... Market Change MRB is the fair value of a company’s contractual obligations to protect policyholders against ...- Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
- Date: Nov 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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2021-life-meeting
The Life Meeting, is the result of combining the Life & Annuity Symposium (LAS) and ... Meeting, is the result of combining the Life & Annuity Symposium (LAS) and the Valuation Actuarial Symposium ...- 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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VM-31 - Modifications and findings for 2020 PBR reports
economic environment, 2020 is the first year that all U.S. life insurance companies will be required to comply ... recent significant revisions to VM-21 for variable annuity products. This article focuses on the VM-31 principle- ...- Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
- Date: Jul 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life