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Accounting for Ceded Reinsurance Under LDTI—Existing Business
reinsurance recoverable, cost of reinsurance, and their direct counterparts. Alignment between the liability for ... and future net costs, respectively, over the same direct premium base.[2] Remeasurement of both at current ...- Authors: Steven Malerich
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Lowly Loss Ratio
The Lowly Loss Ratio Loss ratio formulas that make it a good tool for financial analysis, with modifications ... business such as disability income and long term care. Loss ratio=LR; 9193 12/1/2007 12:00:00 AM ...- Authors: Paul Margus
- Date: Dec 2007
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Health & Disability
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The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
abrupt reserve increases (particularly for long-term care and structured settlements).[2] Under LDTI, traditional ... deviation. [2] “Interest rate related” long-term care and structured settlement loss recognition events ...- Authors: Dustin Baran-Plotkin, Kevin Desmond
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Adjusted (Non-GAAP) Earnings Under LDTI
the core business functions. It represents the primary activities that the company must successfully execute ... earnings for disability income (DI) and long-term care (LTC) writers. Several large life writers experienced ...- Authors: Maya Perelman , Ben Hanley, Gene Paul Del Castillo San Valentin (Paul)
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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A Fresh Look at Accounting for Reinsurance of Universal Life
between direct and ceded accounting. It is now possible to align ceded accounting with direct, without ... accrual for excess benefit payments (eB) accrued on direct assessments (dA) (ASC 944-40-30-20). In formula ...- Authors: Steven Malerich
- Date: Aug 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance Under LDTI—Precedent
remeasurement align with remeasurement of the corresponding direct liability to the extent that cash flows are reinsured ... proportion to direct gross premiums of the underlying reinsured contracts. Both “direct recovery” and ...- Authors: Steven Malerich
- Date: Feb 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Health Insurer Financial Reporting Post-ACA: What Is the Current Thinking?
Health Insurer Financial Reporting Post-ACA: What Is the Current Thinking? In 2014 several ... reporting;patient protection and affordable care act=ppaca=affordable care act 6442459877 12/1/2014 12:00:00 ...- Authors: Nancy Hubler
- Date: Dec 2014
- Publication Name: The Financial Reporter
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Letter from the Chairperson
the primary “value-added” of the industry. Yet, in the last decade, in the U. S. at least, direct writers ... to manage the additional XXX reserves than most direct writers, and are able to offer attractive terms ...- Authors: Barry L Shemin
- Date: Sep 2002
- Competency: Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Life reinsurance
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Noise in Accounting for Reinsurance of Universal Life
accounting for the reinsurance is inconsistent with the direct accounting for the underlying contracts and the ... the present value of lifetime assessments dA – direct assessments rB – retained benefits cP – reinsurance ...- Authors: Steven Malerich
- Date: Oct 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
that is not classified as insurance contracts with direct participation features (and required to apply the ... and are classified as insurance contracts with direct participation features. The main differentiators ...- Authors: Bruce Rosner, Kyle Stolarz
- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance