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  • Fixed Index Annuity LDTI implementations and considerations
    Living benefits (GLWBs) in fixed index annuity products are typically accounted for under SOP03-1 under ...

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    • Date: Jun 2021
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance
  • Mortality Improvement Rates for AG-38 for Year-End 2018
    Mortality Improvement Rates for AG-38 for Year-End 2018 Recommendation for a set of improvement factors ... with the 2008 Valuation Basic table or the 2015 Valuation Basic table. 10/15/2018 12:00:00 AM ...

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    • Authors: Marianne C Purushotham
    • Date: Oct 2018
    • Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting
  • FATCA and Insurance – Fundamental Questions Remain Unanswered as Compliance Deadline Approaches
    FATCA and Insurance – Fundamental Questions Remain Unanswered as Compliance Deadline Approaches ... the Foreign Account Tax Compliance Act, FATCA, on U.S. insurance industry. 4294989088 9/1/2011 12:00:00 ...

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    • Authors: Frederic Gelfond, Mary Gillmarten
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • Table of Contents
    Table of Contents 1989 Valuation Actuary Symposium table of contents. Financial reporting;Statutory ...

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    • Authors: Society of Actuaries
    • Date: Jan 1989
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting
  • Table of Contents
    Table of Contents This is the table of contents for the 1998 Valuation Actuary Symposium. N/A; 18125 ...

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    • Authors: Society of Actuaries
    • Date: Sep 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting
  • Life and Annuity Valuation Issues
    Life and Annuity Valuation Issues 1997 Valuation Actuary Symposium, Session 2 looks at the issues surrounding ... surrounding life and annuity valuation. American Academy of Actuaries=AAA;Annuity valuation;Cash flow ...

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    • Authors: James W Lamson, Louis M Pirog, Edwin Reoliquio Raquel
    • Date: Sep 1997
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • Blazing the Path for a Unified Valuation System
    Financial Reporter, June 2000, Issue No. 42. American Academy of Actuaries=AAA;Annuity valuation;Health reserves;Life ... Commissioners=NAIC;Principles-based reserves=PBR; 9113 6/1/2000 12:00:00 AM ...

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    • Authors: David Sandberg
    • Date: Jun 2000
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Financial Reporting Research Update
    the results, check out the report from last year’s survey at:  https://www.soa.org/resources/researc ... expected to be released in November. “2023 Update of Mortality by Socioeconomic Category.” In the past few years ...

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    • Authors: Ronora Stryker
    • Date: Jan 2024
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Chairperson’s Corner
    Chairperson’s Corner Column from the chairperson of the SOA's Financial Reporting Section describing ... around term to permanent conversion mortality and COVID mortality. Further potential research is constantly ...

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    • Authors: Alex Lemieux
    • Date: Feb 2022
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Life Insurance Company Financial Reporting Section
    financial reporting developments in Canada and the U.S., recent accounting developments for non-guaranteed ... premium products and new issues relating to the U.S. statutory actuarial opinion. From Record of Society ...

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    • Authors: Richard Kischuk, Gary Mooney, Samuel Scott Parkison, William J Schreiner, Robert Stein
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting