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GAAP Targeted Improvements—Illustrated Term Insurance Earnings
Illustrates key differences, in earnings for a segment of term insurance, between current GAAP standards and ... (based on tentative board decisions preceding the release of an exposure draft). Accounting standards;Financial ...- Authors: Steven Malerich
- Date: Sep 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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Design, Pricing and Reserving Considerations for Universal Life Secondary Death Benefit Guarantees
Guarantees This article discusses a number of product variations seen in the market with respect to Universal Life ... those designs and considerations regarding the adequacy of reserves that emerge under AXXX formulas. This ...- Authors: Carl Friedrich, Kenton L Scheiwe
- Date: Aug 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Universal life; Public Policy
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SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT FLUNK I.R.C. § 7702 THAN FOR THOSE THAT DO NOT
SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE ... THOSE THAT DO NOT This column will discuss the taxation of the issuer with respect to a failed contract ...- Authors: Peter Winslow
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting
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Simply Unlocking
Reporting June 2015 – Issue 101 The Financial Reporter ISSUE 101 JUNE 2015 Financial ... SOCIETY OF ACTUARIES “Most investors have limited understanding of the meaning and impact of retrospective ...- Authors: Steven Malerich
- Date: Jun 2015
- Competency: Communication>Oral communication; Communication>Written communication; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
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Asset Adequacy Analysis—Whys and Hows
Asset Adequacy Analysis—Whys and Hows Discussion of asset adequacy analysis: various ways to comply with ... modeling;Cash flow testing;Loss ratio=LR;National Association of Insurance Commissioners=NAIC;Risk-based capital=RBC;Statutory ...- Authors: William Sayre
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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Leveraging X-factor Testing Techniques in Developing Mortality Assumptions for VM-20
estimate assumptions that are based upon a combination of company experience, industry basic tables and prescribed ... additional margins be established if the actuary does not consider the prescribed margins to be adequate ...- Authors: Ying Zhao, Jeffrey Lortie
- Date: Mar 2018
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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PBA Corner
SEPTEMBER 2016 THE FINANCIAL REPORTER | 19 PBA Corner By Karen Rudolph garding the definition of secondary ... secondary guarantee. The language in VM-20 did not include a formal definition of “secondary guar- antee” ...- Authors: Karen Rudolph
- Date: Sep 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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Henry Is Mostly Right about IFRS for Insurance
Henry Is Mostly Right about IFRS for Insurance Different points of view about IFRS are explained. ... Right about IFRS for Insurance Different points of view about IFRS are explained. International Financial ...- Authors: James Milholland
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Dynamic Assumption-Setting for Variable and Non- Variable Annuities—Part 2
Dynamic Assumption-Setting for Variable and Non- Variable Annuities—Part 2 Proposes an approach ... assumptions for living benefits using a combination of available experience data and predictive modeling ...- Authors: Marianne C Purushotham, Mark Birdsall
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Annuities>Capital - Annuities; Annuities>Equity-indexed annuities; Annuities>Expenses - Annuities; Annuities>Fixed annuities; Annuities>Group plans - Annuities
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PBA Corner
Article from The Financial Reporter December 2015 Issue 103 vides the basis for the valuation basic ... characteristics of the 2015 VBT mortality tables. • Industry experience used as the underlying basis for the VBT ...- Authors: Karen Rudolph
- Date: Dec 2015
- Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter