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Tax Reform Impacts on Life Insurance Pricing and Profitability
Tax Reform Impacts on Life Insurance Pricing and Profitability Illustrative impacts on new business profitability of the 2017 Tax Cuts and Jobs Act for a variety of different life and annuity ...- Authors: Craig Reynolds, Casey Malone, Paul Fedchak, Curtis Matthew Clingerman
- Date: Jun 2018
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Product Matters!
- Topics: Financial Reporting & Accounting>Tax accounting
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Impacts of AG 48
Impacts of AG 48 The article describes the impact of AG 48 to a captive reinsurer for a SGUL product. Life Reserves;Life Reinsurance 6442464643 11/1/2015 12:00:00 AM ...- Authors: Francis Rahil, Keith Bucich, Keith Bucich
- Date: Nov 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Statutory accounting
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An Overview of Embedded Value
An Overview of Embedded Value An Overview of Embedded Value and its uses, its advantages versus other financial reporting methodologies, recent trends and an outlook into the future. Economic ...- Authors: Hubert B Mueller
- Date: Nov 2003
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Embedded value; Financial Reporting & Accounting
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Calculation of the Benefit Ratio in SOP 03-1
Calculation of the Benefit Ratio in SOP 03-1 The article described two methods for calculating the benefit ratio described in AICPA Standard of Practice SOP 03-1. Method 1 calculates the benefit ...- Authors: Darin Zimmerman
- Date: Jun 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
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FASB Releases Exposure Drafton Business Combinations
FASB Releases Exposure Drafton Business Combinations A discussion of a possible replacement of FASB Statement No. 141 SFAS 141. The exposure draft was referred to in this article as “141R.” ...- Authors: Kenneth LaSorella
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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European CFO Embedded Value Guidelines
European CFO Embedded Value Guidelines A discussion of European CFO Embedded Value Guidelines Accounting standards;Deterministic models;Discount rates=Interest rates;Embedded value;Global ...- Authors: William R Horbatt
- Date: Dec 2004
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Embedded value; Financial Reporting & Accounting
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RISK MARGINS: NEW WINE IN AN OLD BOTTLE
RISK MARGINS: NEW WINE IN AN OLD BOTTLE Discusses new thinking in regards to risk margins, in the context of fair value and principle-based reporting. Risk adjustment;Risk modeling; 9280 9/1/ ...- Authors: Larry Rubin, Xiaokai Shi, Nicholas Ranson
- Date: Sep 2009
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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GAAP Targeted Improvements: Unlocking 2.0
GAAP Targeted Improvements: Unlocking 2.0 Presents a practical solution to some of the distortion caused by a typical application of the retrospective assumption update (unlocking) method.- Authors: Steven Malerich
- Date: Dec 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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OCI OK
OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. It is being considered for housing some of the earnings volatility in the International Accounting Standards ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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Realistic Financial Reports
Realistic Financial Reports Article from The Actuary, November 1971 – volume 5 - Issue 9 is a reprint of an address delivered at the 1971 Annual Conference of the LOMA. The article discusses ...- Authors: Kenneth R MacGregor
- Date: Nov 1971
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]