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Relationship Between Actuaries and Certified Public Accountants
premiums, and other items involving the use of mortality tables and inter- est rates were determined on ... policy and considered possibilities for excess mortality, the effect of renewal expenses, and reserve ...- Authors: William A Dreher, Robert G Espie, B Russell Thomas, Alfred N Guertin
- Date: Jan 1964
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession; Financial Reporting & Accounting
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The Great MOCE Debate
difference can be striking. The charts below show mortality margins and the pattern of margin release over ... year, present valued over 20 years. The 20-year annuity factor may be about 12, putting the margin at ...- Authors: Stephen Strommen
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Volatility From FASB Changes to Traditional Liabilities (Part 2)
accounting for long-du-ration insurance contracts under U.S. GAAP that will generally become effective in 2021 ... volatility in the reserves than occurs under current U.S. GAAP. The first article in this series (Financial ...- Authors: Leonard Reback
- Date: Jun 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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2015-2022 Term and Whole Life Lapse and Surrender Experience Study Data Request
2015-2022 Term and Whole Life Lapse and Surrender Experience Study Data Request The Society of ... industry. This experience may augment each company’s own experience analysis, improve communication of ...- Date: Mar 2024
- Topics: Experience Studies & Data; Financial Reporting & Accounting; Life Insurance
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Practitioners' Forum
doing a monthly report identifying the cost if mortality fluctuations. With the latter, they look at ... risk-based reserves. We took average individual life mortality and tried to determine the margin in the valuation ...- Authors: Michael E Mateja, Howell M Palmer, Craig R Raymond
- Date: Sep 1998
- Competency: External Forces & Industry Knowledge
- Topics: Actuarial Profession; Financial Reporting & Accounting
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Analysis of Financial Results
looking at mortality risk. How can you cut it up differently? Are you hitting the mortality that you expect ... assumptions now. Very, very key assumptions are mortality and lapse and your interest and your taxes. All ...- Authors: Stephen G Hildenbrand, Ralph M Ovsec, Anthony Willemin, Jeffrey Koll, Robert Welander
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Technology & Applications>Business intelligence
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Proposed Regulations on Ownership Change Present Issues for Insurance Companies
issue of Taxing Times. In September 2019, the U.S. Department of the Treasury (Treasury) and the Internal ... the regulations’ elimi- nation of Notice 2003-65’s allowance of hypothetical cost recov- ery deductions ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Jun 2020
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Standards for Dynamic Solvency Testing
shifts than this. The experience, particularly in the U.S., with disintermediation shows our lapse scenario ... scenario to be plausible as well. Similarly, our mortality scenarios, of which there are two, are consistent ...- Authors: Allan Brender
- Date: Sep 1989
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Measuring Impact of Reinsurance on Earnings under IFRS 17
a primary focus within the industry. However, it’s important to recognize that companies can experience ... earnings volatility in the current reporting period. Let’s consider the following illustration example: For the ...- Authors: Tianchi (Paul) Zhang, Hui Shan, Wenzhen Wu
- Date: Sep 2023
- Competency: Professional Values; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Caesar Salad Accounting
residual margin over the coverage period to the period(s) in which the service is provided. The FASB tentatively ... problems. For instance, does a 10-year-certain life annuity have an investment component? The insurer pays ...- Authors: Henry Siegel
- Date: Jun 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting