21
-
30
of
54
results (0.88 seconds)
Sort By:
-
The Home Stretch
fixed-fee service contracts that have as their primary purpose the provision of services. The boards ... related to successful acquisition efforts; and b) direct costs that are related to the acquisition of a ...- Authors: Henry Siegel
- Date: Jun 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
Actuarial Aspects of SOX 404
whether the processes are con- nected with the direct production of financial results. Some have also ... taking corrective action As the PCOAB stated, “the primary benefit of an effective internal control structure… ...- Authors: Richard H Browne, Laura J Hay
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Financial Reporting & Accounting
-
Potential Modeling Challenges in a Negative Interest Rate Environment
market rate is negative). For a two-sided function, care must be taken to ensure that the additive adjustment ... appropriately under negative interest rates. However, care should be taken to ensure that there are no floors ...- Authors: Zohair Motiwalla
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Modeling & Statistical Methods
-
Financial reporting September, 2016
reserve true up—unlocking, additional accrual, and direct offset. Table 5 illustrates those components, with ... predictable effect is a direct result of the matching principle. Since the primary purpose of the reserve ...- Authors: Society of Actuaries
- Date: Sep 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies
take actions to reduce the duration gap. So special care must be taken for lines of business with larger ... universal life, structured settlements, and long-term care, where duration mismatches of upwards of five years ...
- Authors: Yiru (Eve) Sun, Seong Weon Park, Jin-Heok John Choi
- Date: Aug 2022
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
-
Blazing the Path for a Unified Valuation System
and uncertainties across product lines, between primary and secondary benefits, and in reserving for multiple ... product, a group major medical block and a long-term care product. The term life example was presented at ...- Authors: David Sandberg
- Date: Jun 2000
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
LDTI Implications and Insights: IDI and LTC
LDTI Implications and Insights: IDI and LTC This article highlights the key implications ... Individual disability insurance (IDI) and long-term care (LTC) business is uniquely impacted by LDTI, requiring ...
- Authors: Robert E Winawer, Gregory Mackenzie, Kevin Desmond
- Date: Feb 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
The Financial Reporter
a new mortality segment to reflect the change, direct experience data may be limited. In that case, ... contracts were issued after TCJA was effective. The primary metrics used to measure profitability were profit ...- Authors: Society of Actuaries
- Date: Sep 2018
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
-
Estimating Incurred But Not Reported Life Claims
considerations above can be applied to either the direct, ceded or net liability individually. However, ... necessary to calculate the vari- ance separately for direct, ceded and net. The point is that variances do ...- Authors: Alfred Raws
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
-
Financial Reporting Research Scorecard
Financial Reporting Research Scorecard A report on the Society of Actuaries’ financial ... liabilities. TBD In process Tom Herget Research is a primary mission of the Society of Actuaries Financial Reporting ...- Authors: Mark E Alberts
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting