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Analysis of Proposed Principle-Based Approach
Analysis of Proposed Principle-Based Approach This report summarizes a research project examining the proposed principle-based framework for reserves and capital for life insurance. The report is ...- Authors: Karen Rudolph, Kenneth Joyce, William Sayre, Uri Sobel, Craig Roberts
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Session 58 - Setting Assumptions for Annuities under VM-21
Session 58 - Setting Assumptions for Annuities under VM-21 This session will cover assumption determination for annuities under VM-21 with emphasis on contract holder behavior assumptions, ...- Authors: Guillaume Briere-Giroux, Yuan Tao, Stephen Matthew Tizzoni FSA,MAAA
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Technology & Applications>Analytics and informatics
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PBA Corner
PBA Corner Feature article discussing the synergies between Principle Based Reserves and the NAIC’s Own Risk and Solvency Assessment (ORSA). Enterprise risk management;Statutory ...- Authors: Karen Rudolph
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Enterprise Risk Management; Financial Reporting & Accounting>Statutory accounting
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The Valuation Actuary – 1991 Developments
The Valuation Actuary – 1991 Developments Panelists discuss many developments over the year 1991 that impact the valuation actuary. Session 1 of the 1991 Valuation Actuary Symposium. Financial ...- Authors: Douglas Doll, Donna Claire, Steven A Smith, Sheldon Summers, William T Bryan
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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The Valuation Actuary – 1992 Developments
The Valuation Actuary – 1992 Developments Panelists discuss many developments over the year 1992 that impact the valuation actuary. Session 1 of the 1992 Valuation Actuary Symposium. N/A; 18810 ...- Authors: John S Bath, Application Administrator, J Duran, Marc Pitoniak
- Date: Jan 1992
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance; Reinsurance
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Appointed Actuaries Survey Results: Part II What Practices Actuaries Followed For 1992 Reserves
Appointed Actuaries Survey Results: Part II What Practices Actuaries Followed For 1992 Reserves Summary of Part II of the survey of Appointed Actuaries, sponsored by the American Academy of ...- Authors: Donna Claire, Maria Thomson
- Date: Mar 1994
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Reinsurance>Reserving - Reinsurance
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From the Editor – A Great Start to 2009
From the Editor – A Great Start to 2009 This article discusses how new and current industry tax topcs can educate the Taxation Section membership. Taxes=Taxation;Variable annuities; 11559 2/1/ ...- Authors: Brian King
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting
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Section 807(f)-Tax Impact of Statutory Reserve Change
Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as there continues to be uncertainty as to whether a change to the stat reserve could ...- Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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New SPIA Interest Rates in VM-22
New SPIA Interest Rates in VM-22 This article is to outline the new requirements for valuation rates in VM-22, highlighting key differences and example calculations to enhance understanding.- Authors: Paul Hance, Heather Gordon, Christopher Conrad
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
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An Alternative Option-Based Approach to Calculating MRBs
An Alternative Option-Based Approach to Calculating MRBs ASU 2018-12 introduced a new concept called “market risk benefits” (MRBs). MRBs are a new accounting classification for benefits within ...- Authors: John Adduci
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders