Description: GAAP's elimination of gross profit as a basis for amortization of deferred acquisition costs enables the accounting for reinsurance of universal life contracts to better reflect the economic protection provided by reinsurance. It also makes it easier to assess the effectiveness of different techniques. Building on the analysis of an earlier article, "A Fresh Look at Accounting for Reinsurance of Universal Life," this article presents a practical approach to estimating the ineffectiveness of several existing techniques at accounting for the economic protection provided by reinsurance. The article ends with a summary of what a company might do to improve the effectiveness of its reinsurance accounting.

Description: The Life Meeting, is the result of combining the Life & Annuity Symposium (LAS) and the Valuation Actuarial Symposium (ValAct). The Life Meeting will offer sessions specific to pricing and valuation as well as sessions on emerging issues relevant to both groups. These common themes include InsurTech, diversity, accounting change and the current economic environment.

Description: Join us for the It Takes a Village: Insurance Product Development in the Digital webcast. Focuses will be directed toward a variety of disciplines within the actuarial science industry. We will also take a deep dive into UW, Technology Product and Marketing and Distribution. Don't miss the opportunity to bring digital insurance products to life and discover what the process of product evolution.

Description: Article that speaks about many of the benefits of reinsurance, including profitability optimization, risk mitigation and capital utilization improvement.

Description: This article highlights the findings of a recent SOA survey on accelerated underwriting (AU) practices, including the amount of AU business ceded, the results of three opinion questions, and an estimate of mortality slippage among AU programs.

Description: Description and welcome to the 2020 Canadian Reinsurance Conference including highlight of the key note speaker

Description: Retirement planning generally includes a focus on decisions needed at time of retirement, but it often fails to focus on changes during retirement and additional decisions needed as people age. The 2021 SOA Risk Survey and other SOA research documents the lack of focus on future change. It is common for people to lose cognitive ability and generally to become less able to make decisions, manage their finances, their medical care and their lives at high ages.This panel focuses on communication and decision issues. The SOA has recently issued a decision guide on High Age Decisions. The brief identifies four domains for high age decisions: ·Health, health care and staying healthy ·Managing finances ·Housing and transportation ·Support networks The panel will include a discussion of communications and how we change, problems of physical, hearing, sight or cognitive decline and the challenges created and the four domains in the SOA Decision Brief.

Description: "On the decomposition of mortality models into causes of death – Andrés M Villegas Ph.D – UNSW Australia, Madhavi Bajekal, Ph.D.,HONFIA, University of London, UK, Steven Haberman, Ph.D. – Bayes Business School, University of London, UK Forecasting cause-specific mortality rates using the insights from the cointegration analysis, Séverine Arnold, PhD, Viktoriya Glushko, Department of Actuarial Science, Faculty of Business and Economics (HEC Lausanne), University of Lausanne, Switzerland"

Description: Some research implies that micro SDOH-related risk factors can influence a significant proportion of an individual's overall health outcome. Contained in SDOH are items such as mental health, ongoing social connection and interactions, transportation, financial confidence, and other items.

Description: General Session III – The Ageing Process: From New Technology to New Medicine