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  • NAIC Adopts SSAP No. 101 - Income Taxes
    NAIC Adopts SSAP No. 101 - Income Taxes SSAP 101 is the new standard which replaces the current temporary guidance set forth under SSAP No. 10R regarding deferred tax assets [DTAs] and Tax ...

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    • Authors: Richard J Burness
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Where Have You Gone, Formula Reserves? Update on Principles-Based Reserves for Life Insurance
    Where Have You Gone, Formula Reserves? Update on Principles-Based Reserves for Life Insurance This article provides an update on principles-based reserves for life insurance. Life reinsurance; ...

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    • Authors: Richard Daillak
    • Date: Aug 2006
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Reinsurance>Reserving - Reinsurance
  • 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 ...

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    • 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
  • VM-20 Game Changer: Mortality Aggregation
    VM-20 Game Changer: Mortality Aggregation The 2020 edition of the Valuation Manual permits mortality data aggregation thereby enhancing credibility but also has accompanying requirements and ...

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    • Authors: Timothy Cardinal
    • Date: May 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • Regulatory Update for 2013
    Regulatory Update for 2013 The article summarizes recent regulatory discussions of interest to small insurance companies, primarily related to issues discussed at the NAIC. AOM;PBR;Statutory ...

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    • Authors: Norman E Hill
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Revisions to the Actuarial Opinion and MemorandumRegulation
    Revisions to the Actuarial Opinion and MemorandumRegulation Revisions to the Actuarial Opinion and Memorandum Regulation by Keith A. Dall from The Financial Reporter, December 2002, Issue No. 51.

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    • Authors: Keith Dall
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Regulatory Update
    Regulatory Update Regulatory Update Statutory reserves;Statutory valuation;principle-based reserves;regulation;cash flow testing 6442467180 3/1/2016 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Taxes and Profit Discounting
    Taxes and Profit Discounting This articles discusses the questions - should statutory profits be discounted at an after-tax rate, or at a pre-tax rate? Discount rates=Interest ...

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    • Authors: Douglas A Eckley
    • Date: Apr 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Table of Contents - 1988 Valuation Actuary Symposium
    Table of Contents - 1988 Valuation Actuary Symposium 1988 Valuation Actuary Symposium. This document provides a list of topics and speakers for the 1988 Valuation Actuary Symposium. Life ...

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    • Authors: Society of Actuaries
    • Date: Jan 1998
    • Competency: External Forces & Industry Knowledge
    • Topics: Actuarial Profession; Financial Reporting & Accounting>Statutory accounting
  • PBA Corner
    PBA Corner Discussion of PBA VM20 requirements for minimum reserves and also current developments on Risk Base Capital C-# Phase III. Cash flow testing;Principles-based approach=PBA;Risk-based ...

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    • Authors: Karen Rudolph
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
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