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International Valuation Systems
insurance in 14 countries on 5 continents, and what the U.S. could learn from these findings. From the Record ... of the Society of Actuaries, Vol. 24, No. 3. Annuity valuation;Health reserves;Life valuation;Risk-based ...- Authors: Daniel J Kunesh, Shirley Hwei-Chung Shao, Edward Freeman
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Financial Reporting Update
Financial Reporting Update This session will be devoted to providing brief updates on ... for U.S. reporting. Accounting standards;Actuarial Standards Board=ASB;Annuity reserves;Annuity valuation;Asset ...- Authors: Michael Colburn, Gary Corbett, J Duran, Jan Pollnow, Stuart Wason
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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2023-life-meeting-session-7c
Under U.S. GAAP long-duration targeted improvements (LDTI), some non-VA annuity products contain features ... which are required to be measured at fair value. For U.S. insurers, the question becomes 'How does the emerging ...- Authors: Society of Actuaries
- Date: Mar 2024
- Topics: Annuities; Financial Reporting & Accounting
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Non-Variable Annuity PBR and Statutory Reserving Updates
Non-Variable Annuity PBR and Statutory Reserving Updates The American Academy of Actuaries will present ... initiatives that impact the U.S. statutory reserving methodology for non-variable annuity contracts. In particular ...- Authors: Christopher Conrad, Jason Kehrberg, John Miller
- Date: Aug 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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2023-tax-implications-annuity-reinsurance
the tax implications for direct writers ceding annuity blocks. The presenters will describe the mechanics ... the tax consequences, with the risk transfer of annuity features and guarantees to reinsurers to reinsurers ...- Authors: Erik Pronovost, Christine Watson, Matt B Jones, Stefanie Porta
- Date: May 2024
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting; Reinsurance
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2022-life-session-2f
The annuity market has been declining while the registered index-linked annuity (RILA) market has been ... high-level reserving mechanics of RILA under U.S. GAAP and U.S. statutory frameworks. - Understand the regulatory ...- Authors: Society of Actuaries
- Date: Mar 2023
- Topics: Annuities; Financial Reporting & Accounting
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Variable Annuities and Segregated Funds - Guaranteed Benefits Valuation Issues
benefits offered on Variable Annuities in both the U.S. and Canada, followed by an in-depth comparison of ... assessment, reserving, and cash-flow testing. Annuity valuation;Capital markets=Stock market;Cash flow ...- Authors: Stephen Preston, Jonathan Wooley, Craig Fowler
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting
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Why More U.S.A. Life Insurance CompaniesAre Considering Economic Value as anAdditional Internal Accounting System
Why More U.S.A. Life Insurance CompaniesAre Considering Economic Value as anAdditional Internal Accounting ... Accounting System Why More U.S.A. Life Insurance Companies Are Considering Economic Value as an Additional ...- Authors: Armand de Palo
- Date: Dec 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
the results, check out the report from last year’s survey at: https://www.soa.org/resources/researc ... expected to be released in November. “2023 Update of Mortality by Socioeconomic Category.” In the past few years ...- Authors: Ronora Stryker
- Date: Jan 2024
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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2021 Life Meeting - Session 6E: NAIC Group Capital Calculation and Other Group Capital Measures 8.31.21 Recording
The National Association of Insurance Commissioners (NAIC) has ... developed the Group Capital Calculation (GCC) for U.S.-based insurance groups since late 2015. GCC is designed ...- Authors: Society of Actuaries
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Topics: Enterprise Risk Management; Financial Reporting & Accounting; Global Perspectives; Public Policy