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Update on Total Asset Requirements for Variable Products with Guarantees
Update on Total Asset Requirements for Variable Products with Guarantees Update on Total Asset Requirements ... surplus for Variable annuity products with guarantees Annuity reserves;Annuity valuation;Guaranteed ...- Authors: James W Lamson, Max Rudolph
- Date: Nov 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Conditional Tail Expectation; Public Policy
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Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
the way in which statutory life insurance and annuity reserves are determined in the United States is ... introduce a PBR method for the valuation of variable annuity contracts. Internal Revenue Service=IRS;Life ...- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Introduction to Pillars One and Two for Insurers
and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation ... taxes based on customers in their country. Pillar One’s new taxing right, as currently proposed, does not ...- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
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Regulatory Update on Life and Some Health Insurance Issues as of Dec. 21, 2012
Issues as of Dec. 21, 2012 By Norman E. Hill A s before, this material remains extremely time-sensitive ... the Stochastic Exclusion Test (SET). Interest, mortality, lapse and other assumptions may differ from ...- Authors: Norman E Hill
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Small Talk
- Topics: Annuities>Fixed annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Revisions to the Actuarial Opinion and MemorandumRegulation
actuaries. frn0006.doc frn0212.pdf Variable Annuity DAC: A Survey of Current Practice by Laura J. Hay ... Letter From the Editor by Jerry Enoch TABLE 1 TABLE 2 GRAPH 1 TABLE 3 GRAPH 2 GRAPH 3 GRAPH 4 A Letter ...- Authors: Keith Dall
- Date: Dec 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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Governance of Principle-Based Reserves
The concept of governance may seem nebulous, so let’s define it at a more granular level. It consists of ... roles for actuaries, their management and the company’s Board of Directors to oversee the PBR process. Controls: ...
- Authors: Robert Leach
- Date: Sep 2023
- Competency: Professional Values
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
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Regulatory Update
importance in the regulation of individual life and annuity policies. Ever y company situation is different ... Commissioners Standard Ordinary (CSO) valuation mortality table • Proposed definition of a secondary guarantee ...- Authors: Karen Rudolph
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
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PBR Developments: What’s Going on with the Valuation Manual?
PBR Developments: What’s Going on with the Valuation Manual? This article summarizes recent proposed ...- Authors: Arnold Dicke, Leonard Mangini
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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A Potential Approach to Valuation of Reserves and Surplus in Statutory Financial Statements
This chapter is confined to statutory financial s tatements and to measures of solvency and solidity ... management basis f inancial s ta tements . The la t te r may be higher or lower, s ince it represents surplus ...- Authors: Donald D Cody
- Date: Jan 1987
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting
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Reinsurance Considerations in the Determination of PBR Reserves
and assumptions. BACKGROUND Reserves under PBR U.S. Statutory reserves under PBR are calculated as the ... specifica- tions: • The prudent estimate DR mortality assumption was improved at a rate of 1 percent ...- Authors: Chris Whitney, Gregory Mackenzie
- Date: Nov 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Reinsurance>Reserving - Reinsurance