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More on GAAP for Mutuals
More on GAAP for Mutuals This article discusses how statutory financials would differ from a reasonable GAAP for a mutual company's structure, if the latter were ever imposed. Dividends; ...- Authors: Donald D Cody
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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ACLI Update Column
ACLI Update Column Update from the ACLI about its continued contact with Treasury relating to AG VACARVM and Life PBR. Annuity reserves;Life reserves;Principles-based reserves=PBR;Variable ...- Authors: Bill Elwell
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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NAIC Receives Morbidity Table for Credit Disability
NAIC Receives Morbidity Table for Credit Disability NAIC Receives Morbidity Table for Credit Disability Credit insurance;Disability insurance;Disabilty rates=Disability tables; 10072 1/1/2001 12: ...- Authors: Steven Ostlund
- Date: Jan 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: News Direct
- Topics: Financial Reporting & Accounting>Statutory accounting; Health & Disability>Disability tables
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To Admit Or Not To Admit — Is That The Question?
To Admit Or Not To Admit — Is That The Question? To Admit Or Not To Admit — Is That The Question? by Kenneth W. Faig, Jr. from The Financial Reporter, March 2001, Issue No. 45. Premiums; 9118 3/1 ...- Authors: Kenneth W Faig
- Date: Mar 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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PBA Corner
PBA Corner Summarizes the efforts to complete the Valuation Manual by March 2010, for the NAIC's March meeting. Asset modeling;Life reserves;Principles-based reserves=PBR;Interest rate ...- Authors: Karen Rudolph
- Date: Jun 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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Negative IMR Considerations in a Higher Interest Rate Environment
Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance Reserve ("IMR") has become a hot topic recently due to rising interest rates, causing decreases or ...- Authors: Yuan Tao, Charles K Chacosky, Rey Malile
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Approach in Drafting a Unified Valuation Law - Issues without End
Approach in Drafting a Unified Valuation Law - Issues without End This article explains the work of the NAIC Life and Health Actuarial Task Force to draft a new standard valuation law from ...- Authors: Norman E Hill
- Date: May 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
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The Actuary Vol. 22, No. 2 Danger To Life Insurance Companies Of Asset Default - C - 1 Risk
The Actuary Vol. 22, No. 2 Danger To Life Insurance Companies Of Asset Default - C - 1 Risk The purpose of the article is to summarize the results and conclusions of the C-1 Risk Task Force ...- Authors: Application Administrator
- Date: Feb 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Finance & Investments>Asset allocation; Finance & Investments>Investment policy; Finance & Investments>Investment strategy - Finance & Investments; Financial Reporting & Accounting>Statutory accounting
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T3: TAXING TIMES Tidbits
T3: TAXING TIMES Tidbits A discussion about premium deficiency reserves and tax regulations for employer-owned insurance contracts Acquisition expenses;Internal Revenue Service=IRS;Life reserves; ...- Authors: Peter Winslow, Lynlee C Baker
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance
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New Credit Life Insurance Valuation Standard in the Making
New Credit Life Insurance Valuation Standard in the Making This article discusses the project to develop a new Credit Life Insurance valuation standard. Credit insurance;Life reserves;Mortality ...- Authors: Steven Ostlund
- Date: May 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: News Direct
- Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting; Life Insurance