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  • Current Developments in Financial Reporting
    perhaps even including such things as long- term care eventually, this way he or she can buy what he or ... and Health Actuarial Task Force, so there is a direct dialog going on with that. The illustrations have ...

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    • Authors: Frank Buck, Frank P Dino, Donna Claire
    • Date: Apr 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Accounting Issues For Insurance Companies
    purchase accounting. Here two paths may be taken: the direct arguments discussed below, and indirect arguments ... second quarter. This approach con- siders the primary purpose of interim reporting to be an aid to estimating ...

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    • Authors: Grace V Dillingham, Douglas A Eckley, Glen Gammill, Norman E Hill, Clark Ramsey, Neal N Stanley
    • Date: May 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Actuarial Opinion on Non-Guaranteed Elements
    I identified the top 80 U.S. life companies by direct premium written. I then got copies of Question ... change company illustrations. This question does not direct itself to what the salesmen are doing. It is di- ...

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    • Authors: Larry R Robinson, William T Tozer, Mark A Tullis
    • Date: Jun 1988
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Current Statutory Reporting Topics for Life and Annuity Products
    policyholder dividend liability, the Long-Term Care Guidance Manual and the revisions to the Generally ... recently. The B committee has adopted the Long-Term Care Guidance Manual. It takes the position that minimum ...

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    • Authors: Meredith Ratajczak, Harry R Shissler
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Capital - Annuities; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Universal life; Life Insurance>Capital - Life Insurance
  • Allocation Of Assets And Investment Income
    consequence, an allocation of invested assets, either direct or implied. We can look at the process from either ... work in practice. Each of our three panelists has direct personal experience in this field and is well qualified ...

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    • Authors: D Allen Loney, Daniel J McCarthy, Donald R Sondergeld, Kenneth W Stewart
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Asset allocation; Financial Reporting & Accounting>Statutory accounting
  • Nonforfeiture and Valuation Concerns in the 1980's
    Nonforfeiture and Valuation Concerns in the 1980's This 1980 session covers amendments ... of the excess first year expense allowance. The primary item here is the decrease in the per 1000 allowance ...

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    • Authors: John C Angle, Ardian Gill, Richard S Miller, William K. Nicol
    • Date: Apr 1980
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Public Policy
  • Product Development in the Age of Risk-Based Capital
    allocatingtotal RBCby line is probebly not linear,and care should be taken in interpreting the results. 4 ... pricing, and it's not all that difficult to do. Care shouldbe taken in using a multipleof RBC as a surrogate ...

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    • Authors: Michael Cowell, A Hemphill, Robert W Omdal, Application Administrator, John Dawson
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy
  • U.S. Statutory Update
    Then I'll spend a little time on the long-term-care RBC proposal, risk-based capital for reinsurance ... and see whether that happens. For long-term care (LTC), the Academy recommendations on RBC used the ...

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    • Authors: Larry J Bruning, Dennis Lauzon, Edward Robbins
    • Date: Oct 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • The Insurance Company Examination Process-A Report Card
    The Insurance Company Examination Process-A Report Card This panel discussion is from ... participate in any examina- tion that we perform. We don't care how many actuaries have looked at the reserves on ...

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    • Authors: Glen Gammill, Robert E Huff, A Thomas Finnell, Leon E Hank
    • Date: May 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Guaranteed Separate Account Products - NAIC Reserving Proposals
    Guaranteed Separate Account Products - NAIC Reserving Proposals 1999 SOA Annual Meeting, San ... asset. Sometimes, this type of management is more direct and, therefore, can be done more nimbly and more ...

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    • Authors: Robert A Brown, Michael A Cioffi, Larry M Gorski
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy