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VA GAAP Reserving Practices—Survey Highlights
VA GAAP Reserving Practices—Survey Highlights This article summarizes the results of the survey covering industry practices relating to the valuation of variable annuities under FAS 133/157 ...- Authors: Society of Actuaries, Hye-Jin Kim, Laura S Gray, Aisling Metcalfe
- Date: Jun 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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FASB Long Duration Insurance Contracts Redeliberations
FASB Long Duration Insurance Contracts Redeliberations Description of FASB redeliberations on targeted improvements for long duration contracts as of the end of 2017, including a summary of the ...- Authors: Leonard Reback
- Date: Mar 2018
- Competency: Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Mortality Improvement in the United States: Analysis, Projections and Extreme Scenarios
Mortality Improvement in the United States: Analysis, Projections and Extreme Scenarios Presented at Living to 100 Symposium, January 2011. This paper examines the trends of mortality ...- Authors: Joseph Lu, Application Administrator
- Date: Jan 2011
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving
- Topics: Annuities>Group plans - Annuities; Annuities>Reserves - Annuities; Demography>Mortality - Demography
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Will Sales Of a De-Risked VA Product Improve Reserve and Required Capital Positions under Principle-Based Approaches?
Will Sales Of a De-Risked VA Product Improve Reserve and Required Capital Positions under Principle-Based Approaches? Feature article from the newsletter Product Matters discussing variable ...- Authors: Yuhong Xue
- Date: Feb 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Product Matters!
- Topics: Annuities>Capital - Annuities; Annuities>Reserves - Annuities; Annuities>Variable annuities
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ACLI Update Column
ACLI Update Column After nearly a decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American Academy of Actuaries Academy, and the NAIC’s Life ...- Authors: Bill Elwell
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Actuarial Guideline XXXIV
Actuarial Guideline XXXIV Discusses how AG 34 provides a clarification of CARVM for variable annuities with MGDB’s. Annuity reserves;Annuity valuation;Financial reporting;Statutory accounting; ...- Authors: Cherri R Divin
- Date: May 1999
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Small Talk
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
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The Unified Valuation System: A Small Company Perspective
The Unified Valuation System: A Small Company Perspective Discusses some of the new and different ideas being considered by the Wilcox Committee that is working on the Unified Valuation System, ...- Authors: James Thompson
- Date: May 1999
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Small Talk
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Actuarial Note: Some 3 1/2% Commutation Columns a-1949 Table
Actuarial Note: Some 3 1/2% Commutation Columns a-1949 Table This paper presents commutation columns for the a-1949 Table at 3 1/2% for Males and Females. Discount rates=Interest rates;Mortality ...- Authors: J Gordon Fletcher
- Date: Apr 1954
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Annuities>Pricing - Annuities; Annuities>Reserves - Annuities
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1994 Group Annuity Mortality Table and 1994 Group Annuity Reserving Table
1994 Group Annuity Mortality Table and 1994 Group Annuity Reserving Table The proposed new table, recommended as suitable for a new Group Annuity Reserve Valuation Standard, if accepted and ...- Authors: Group Annuity Experience Committee
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Annuities>Reserves - Annuities; Experience Studies & Data>Mortality
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Case Study Using Cash Flow Analysis
Case Study Using Cash Flow Analysis This presentation is a Teaching Session, number 4A, from the 1987 Valuation Actuary Symposium. The subject of the session is Regulation 126, effective for ...- Authors: Donna Claire
- Date: Sep 1987
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Public Policy