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  • Foreign Correspondent
    U.S. Statutory system may have a limited shelf-life as well. Solvency II in Europe and developments ... they are, it’s impossible for me to completely report on the contents of all these comment letters.

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    • Authors: Henry Siegel
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • The Home Stretch
    president, Office of the Chief Actuary with New York Life Insurance Company in New York, N.Y. He can be ... quarter. Axioms • An ideal measurement model would report all eco- nomic mismatches (including duration ...

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    • Authors: Henry Siegel
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter
    The Financial Reporter The Newsletter of the Life Insurance Company Financial Reporting Section An ... The Financial Reporter Published by the Life Insurance Company Financial Reporting Section of ...

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    • Authors: Mark Freedman, Carol A Marler, Paul Margus, Henry Siegel, Leonard Reback, Darin Zimmerman, Vadim Zinkovsky, Tara J P Hansen, Tina Getachew
    • Date: Dec 2007
    • Publication Name: The Financial Reporter
  • A Retrospective Look at History
    little common sense is needed. The retrospective mortality rate on a living policyhold- er is obviously zero; ... liabilities typically reflect an assumption about mortality improvement in the future. On the other hand ...

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    • Authors: Henry Siegel
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • No-See-Ums (Part 2)
    Board had tentatively decided that you could only group contracts with similar profitability and similar ... definition of portfolio, i.e., that “a portfolio is a group of contracts subject to similar risks and managed ...

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    • Authors: Henry Siegel
    • Date: Mar 2017
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • So Where Are We Now?
    Office of the Chief Actuary with New York Life Insurance Company. He can be reached at henry_siegel@ ... websites. MEASUREMENT ISSUES 1) Non-life carriers Non-life carriers don’t want any change. If there ...

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    • Authors: Henry Siegel
    • Date: Dec 2013
    • Competency: Communication>Written communication
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Respect
    Joint IASB/FASB Meeting At the Insurance Working Group meeting in June, everyone agreed that transition ... original exposure draft would have resulted in life insurers showing negative earnings for many years ...

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    • Authors: Henry Siegel
    • Date: Jan 2013
    • Competency: Professional Values>Ethical standards; Strategic Insight and Integration>Influence decisions
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • What A Year!
    president, Office of the Chief Actuary with New York Life Insurance Company in New York, N.Y. He may be ... liability to prevent gains at issue. 4) The Group of North American Insurance Enterprises proposal ...

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    • Authors: Henry Siegel
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • The Month That Could Never Happen
    International Solvency and Accounting Working Group (ISAWG) held a joint meeting to kick off its Solvency ... president, Office of the Chief Actuary with New York Life Insurance Company in New York, N.Y. He may ...

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    • Authors: Henry Siegel
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Details, Details
    that it could be aggregated if con- tracts in the group met certain conditions: a. they have “cash flows ... profit for the future services to be provided for a group of contracts. b. an entity should measure the ...

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    • Authors: Henry Siegel
    • Date: Sep 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]