Description: A description of how auditors or examiners can evaluate whether PBR reserves are adequate and reasonable.

Description: This article summarizes VM-31 updates to the 2018 and 2019 Valuation Manuals, and considerations for PBR Reports based on findings from the 2017 submissions.

Description: This Special Release of the Financial Planning and Control Division of the LOMA is a well-organized summary of the responses of 96 U.S. stock life insurance companies that adjust statutory statements to a GAAP basis. Results are presented in Section A for all 96 companies, in Section B for 36 companies with less than $25 million of premium income, and in Section C for the remaining 60 companies. From The Actuary, October 1974, Vol. 8, No. 8.

Description: Describes the changes in insurance regulation on both an international and US perspective.

Description: This article discusses the current status of the statutory move towards principle-based reserves, including implications for small insurance companies, noting that the outcome is certainly unclear.

Description: This article views the principle-based methodologies from a future perspective and identifies some inconsistencies in the proposed approach, while presenting some simpler and more consistent alternatives.

Description: Update on statutory Valuation reserves and required surplus for variable annuities with living benefit guarantees

Description: Update on the Standard Valuation Law amendments and the proposed Valuation Manual.

Description: Feature article describing the principle-based reserve feedback loop.

Description: Describes new learning tool first presented at the SoA 2015 annual meeting. A spreadsheet is discussed that calculates a net premium reserve, step by step.