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  • Valuation of Life Insurance Liabilities on a Market-Consistent Basis: Experience from the United Kingdom
    Valuation of Life Insurance Liabilities on a Market-Consistent Basis: Experience from the United Kingdom U.K. life insurers writing participating business have, since the end of 2004, been ...

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    • Authors: CHRISTOPHER JOHN OBRIEN
    • Date: Mar 2009
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
  • Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
    Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves This paper describes the Federal Income Tax FIT treatment of reserves historically. Then it describes ...

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • An Approach for Measurement of the Fair Value of Insurance Contracts
    An Approach for Measurement of the Fair Value of Insurance Contracts The paper explores developments through 2006 in the application of market-consistent concepts to the measurement of fair ...

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    • Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • GAAP Targeted Improvements—Unlocking Persistency
    GAAP Targeted Improvements—Unlocking Persistency Continues the look from previous articles at unlocking of traditional contract valuation assumptions, this time examining the effects of lapses.

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    • Authors: Steven Malerich
    • Date: Mar 2018
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • GAAP Targeted Opportunity
    GAAP Targeted Opportunity Continued look at unlocking of traditional contract valuation assumptions, this time examining the frequency of true up for actual experience. Accounting standards; ...

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    • Authors: Steven Malerich
    • Date: Jun 2018
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • Update on the Research of Activities with Regard to C-1 Through C-3 Risk Analysis and Current Status of Required Surplus Formulas to Cover Those Risks
    Update on the Research of Activities with Regard to C-1 Through C-3 Risk Analysis and Current Status of Required Surplus Formulas to Cover Those Risks From the 1986 Valuation Actuary Symposium, ...

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    • Authors: Stanley B Tulin, Wayne E. Bergquist
    • Date: Oct 1986
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Actuarial Profession; Financial Reporting & Accounting>Statutory accounting; Public Policy