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Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal.
Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal. 1974 SOA ... Actuaries=CIA;Disabilty rates=Disability tables;Mortality assumption;Social Security;Variable life; 2332 ...- Authors: Leroy V Botkin
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Funding; Public Policy
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GAAP for Medicare Supplement Policies
original gross premiums. This means the original annuity factors will be applicable to the calculation ... 1-I [1 + r(s)] (I) ,., [ a(t) , . , N(O) II [1 + r(¢)] + r(t! v(t,O) ' -~ = H [1 + r(s)] (II) V(t ...- Authors: Alfred Raws
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance
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Accounting for the Purchase of a Life Insurance Company
assumptions with respect to investment income, mortality, withdrawals, and expenses, and discounting these ... (~r) of $90. To further simplify the model, mortality, withdrawals, and expenses are ignored, that is ...- Authors: Stephen D Bickel, Daniel Case, Gary Corbett, W H Odell
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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A Comparison of Alternative Generally Accepted Accounting Principles GAAP Methodologies for Universal Life
PRINCIPLES (GAAP) METHODOLOGIES FOR UNIVERSAL LIFE S. MICHAEL McLAUGHLIN ABSTRACT Several methods are ... expenses; i' = interest rate earned; q' = mortality rate; DB = death benefit; w' = withdrawal ...- Authors: Mark Evans, S Michael McLaughlin, Donald R Sondergeld
- Date: Oct 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase Accounting: A Fresh Look
profits at the required rate, as summarized in the table at the top of the next page. Lower discount rates ... associated with lower valuation rates because TABLE 1 PROFIT PROJECTIONS FOR MODEL, 5 PERCENT VALUATION ...- Authors: Douglas A Eckley
- Date: Oct 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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Amortizing Acquisition Expenses in Proportion to Premium Revenues
actual premium revenues or actual premium in force a s compared to those expected in the construction of ... expected premium revenues. The last group is the annuity family of methods, which annuitizes deviations ...- Authors: Mark Evans
- Date: Oct 1988
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Expenses - Life Insurance