51
-
60
of
157
results (0.41 seconds)
Sort By:
-
A Thought on Fermi Problems for Actuaries
A Thought on Fermi Problems for Actuaries In physics and engineering education, Fermi problems require solutions based on good approximate calculations with little or no actual data, involving ...- Authors: Runhuan Feng
- Date: Aug 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Actuarial Profession>Academic partnerships; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Modeling & Statistical Methods>Stochastic models
-
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides that the deductible reserve for a life insurance contract is the greater of net surrender ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
-
Deficiency Reserves: The Cicadas of the Life Insurance Industry
Deficiency Reserves: The Cicadas of the Life Insurance Industry Author traces the tax treatment of deficiency reserves, beginning with the 1959 Act, illustrating how the decisions made in the ...- Authors: Christian J DesRochers
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Life Insurance>Reserves - Life Insurance
-
Designing and Pricing LTCI CombinationProducts
Designing and Pricing LTCI CombinationProducts Designing and Pricing LTCI Combination Products by Carl L. Friedrich from Long-Term Care Newsletter, December 2004, Issue No. 13. Cash value;Death ...- Authors: Carl Friedrich
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Long-Term Care News
- Topics: Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; Life Insurance; Life Insurance>Reserves - Life Insurance; Long-term Care
-
Conversation with Sheryl Flum
Conversation with Sheryl Flum An interview with Sheryl Flum, chief, Branch 4, IRS Office of Associate Chief Counsel (Financial Institutions and Products) at the Internal Revenue Service, ...- Authors: Society of Actuaries
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
-
New Mortality Tables KM and KF
New Mortality Tables KM and KF This article describes the mortality tables that the Board of Governors of the Society of Actuaries is recommending to the NAIC as successors to the 1958 CSO Table ...- Authors: Michael Reilly
- Date: Apr 1980
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Experience Studies & Data>Mortality; Life Insurance>Reserves - Life Insurance; Life Insurance>Non-forfeiture benefits
-
VM-31 - Modifications and findings for 2020 PBR reports
VM-31 - Modifications and findings for 2020 PBR reports This article summarizes the key changes to VM-31 requirements in the 2020 version of the Valuation Manual for both life and variable ...- Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
- Date: Jul 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life
-
Lower Statutory Valuation Interest Rates for Life Insurance
Lower Statutory Valuation Interest Rates for Life Insurance Background information on the calculation of the statutory valuation and nonforfeiture maximum interest rates and a brief discussion on ...- Authors: Brian Sprawka
- Date: Aug 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Non-forfeiture benefits
-
XXX Implications
XXX Implications The purpose of this article is twofold. Number one, to estimate the growing level of statutory reserves that are being reinsured offshore, supported by Letters of Credit, as well ...- Authors: Gary Kelly, Bradley M Smith, Juliette Burden
- Date: Aug 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Life Insurance>Reserves - Life Insurance
-
Unlocking of Traditional Contract Assumptions
Unlocking of Traditional Contract Assumptions Formulas for changes in GAAP liabilities and liability accrual rates are shown for three assumption update methods—retrospective, prospective and ...- Authors: Steven Malerich
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance