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The Actuary Vol. 23, No. 3 Valuation Law And The Mandatory Securities Valuation Reserve
The Actuary Vol. 23, No. 3 Valuation Law And The Mandatory Securities Valuation Reserve The NAIC Special Advisory Committee on the Standard Valuation Law presented proposals at the December 1988 ...- Authors: Anthony Spano
- Date: Mar 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Statutory accounting
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IRS to Rule on the Meaning of Statutory Reserves
IRS to Rule on the Meaning of Statutory Reserves Discusses the meaning of statutory reserves with respect to a pending IRS ruling, in the case where different levels of statutory reserves are ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009
SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009 SSAP 10R supersedes Statement of Statutory Accounting Principles No. 10, Income Taxes “SSAP 10” and the new provisions set forth in ...- Authors: Thomas E Barber, Kelly Brucato
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting
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2001 CSO Adopted!—What Now?
2001 CSO Adopted!—What Now? This past December the NAIC adopted the 2001 CSO mortality table. Now things will get interesting as the states consider when they will adopt the table Life reserves; ...- Authors: Mark C Rowley
- Date: May 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
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The Application of the Commissioners Annuity Reserve Method to Fixed Single Premium Deferred Annuities
The Application of the Commissioners Annuity Reserve Method to Fixed Single Premium Deferred Annuities Noting that the Commissioners Annuity Reserve Method has been adopted by almost all states ...- Authors: Howard Blakeslee, Gregory J Carney, Richard L Marker, Douglas Menkes, Alfred Raws, Robert E Rich, Steven Sommer, David Jaffe
- Date: Oct 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Annuities>Fixed annuities; Financial Reporting & Accounting>Statutory accounting
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Financial Reporting Research Update
Financial Reporting Research Update An update on the SOA's financial reporting research projects. Financial reporting 6442469533 6/1/2016 12:00:00 AM ...- Authors: James S Hawke, Ronora Stryker
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update Column
ACLI Update Column After nearly a decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American Academy of Actuaries Academy, and the NAIC’s Life ...- Authors: Bill Elwell
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Health Insurer Balance Sheets 10 Years After ACA
Health Insurer Balance Sheets 10 Years After ACA Health insurance company assets and liabilities have evolved since the Patient Protection and Affordable Care Act (ACA) was signed into law in ...- Authors: Scott O'Neil Jones, Samuel Jay Shellabarger
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Health & Disability; Health & Disability>Affordable Care Act (ACA)
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PBA Corner: PBA Items From NAIC Winter National Meeting
PBA Corner: PBA Items From NAIC Winter National Meeting Feature article that gives updates from the NAIC Winter National Meeting in regard to PBA. Principles-based approach=PBA;Risk-based ...- Authors: Karen Rudolph
- Date: Mar 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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The Actuarial Opinion Model Regulation AOMRTakes Center Stage
The Actuarial Opinion Model Regulation AOMRTakes Center Stage The Actuarial Opinion Model Regulation AOMR Takes Center Stage by Norman E. Hill from The Financial Reporter, June 2000, Issue No.- Authors: Norman E Hill
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting