Description: Presents a practical solution to some of the distortion caused by a typical application of the retrospective assumption update (unlocking) method.

Description: Presented at June 1985 Spring Meeting. Discusses statutory and GAAP accounting alternatives for Universal Life, Variable Products, Flexible Premium Annuity and Single Premium Deferred Annuity.

Description: Speaker works through a detailed example of GAAP analysis and reporting for a universal life product. Session 40TS of the 2005 Valuation Actuary Symposium.

Description: This article makes a case for implementation of a mortality fluctuation reserve in GAAP accounting.

Description: A review of Life Insurance Accounting, a reference work by twenty three authors under the direction of the Insurance Accounting and Statistical Association, IASA.

Description: Embedded Risk in Settlement Options on Older Life and Annuity Contracts

Description: Provides an overview of SFAS 60, 91, 97, and 120 and the importance of U.S. GAAP for Asian insurance companies with a country by country analysis.

Description: This article discusses key considerations and differences in measurement requirements between IFRS 17 and LDTI, leveraging a term insurance example to illustrate potential impacts on liabilities and, ultimately, earnings emergence.

Description: This article examines the impact of FAS 97 on the emergence of earnings for the most recent versions of UL products, those with interest rate and return of load kickers.

Description: This article highlights features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of the Resource among section members.