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Session 77 - Valuation Issues for the Worksite Life Actuary (Life, Annuities, and Combination Life/Health Riders)
Session 77 - Valuation Issues for the Worksite Life Actuary (Life, Annuities, and Combination Life/Health Riders) Life insurers in the worksite market face some unique challenges. This session ...- Authors: Robert T Eaton, William Mehilos, Genevieve Knight
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Marketing and distribution - Life Insurance
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Session 81 - PBR Workshop - Life Insurance
Session 81 - PBR Workshop - Life Insurance In this workshop format session, attendees will discuss the issues encountered when calculating principle-based reserves for life insurance products. At ...- Authors: Paul Fedchak, Carrie Kelley, Yibo Yan
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Session 34 - Role of ERM in Large Transformations e.g., Actuarial Mordernization, FASB LDTI implementation etc
Session 34 - Role of ERM in Large Transformations e.g., Actuarial Mordernization, FASB LDTI implementation etc We will determine the role of risk function in evaluating operational risks ...- Authors: Timothy S. Bischof, Kally A. Marks, Aly Wazir Moosa ASA, Dana N. Hunt
- Date: Sep 2019
- Competency: Results-Oriented Solutions
- Topics: Enterprise Risk Management; Enterprise Risk Management>Strategic risks; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Topics in Financial Reporting
Current Topics in Financial Reporting Panelists provide updates on: [1] NAIC activities on statutory reporting and accounting changes, [2] new FASB Statements 94, 95, 96, and 97, and [3] one ...- Authors: Charles D Friedstat, Carolyn Goodale, Paul F Kolkman, Anthony John Tokarz, Charlie Flood
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
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Selection of Scenarios and Assumptions for Valuation Actuary Work
Selection of Scenarios and Assumptions for Valuation Actuary Work Discusses the Exposure Draft on Life Insurance Company Valuation Principles, which calls for scenario testing under assumptions.- Authors: Allan Brender, Reed Miller, Edward P Mohoric, James Stoltzfus, Francis X Cody
- Date: May 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting
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Methods For Determining And Adjusting Contingency Benchmark Surplus
Methods For Determining And Adjusting Contingency Benchmark Surplus This session discussion is about methods for determining and adjusting contingency surplus. From Record of the Society of ...- Authors: Joseph J Buff, David L Creswell, Gregory D Jacobs, Gerald A Lockwood, Michael L Zurcher, Eric A Broedel
- Date: May 1989
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
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FAS 96
FAS 96 This session discussion is about FAS 96, the timing and measurement of the deferred tax effects, alternative minimum tax considerations, worksheets versus models, small company effective ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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FAS 88- Advanced
FAS 88- Advanced This 1990 open forum discussion is about problems encountered in the application of FAS Statement 88 with respect to curtailments, settlements, measurement dates, data ...- Authors: John H Grady, Walter J McLaughlin, William Torrie, Leon B Wilneff, Patricia L Wojcik
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Session 37 - PBR Attribution Analysis: How to Explain Reserve Movements
Session 37 - PBR Attribution Analysis: How to Explain Reserve Movements A session detailing how to calculate, understand and explain reserve movements in a PBR world. The session will illustrate ...- Authors: Leonard Mangini, William Sayre, Dylan Strother, Chris Whitney, Kunalajit Kang
- Date: Aug 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Statutory accounting
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Market-Value Accounting
Market-Value Accounting 1994 SOA Spring Meeting, Orlando. This session is about market-value accounting including FAS 107 and FAS 115, calculation methods for fair value of liabilities, ...- Authors: James Hohmann, Douglas C Kolsrud, James D Wallace, Matthew Clayton Modisett
- Date: Apr 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting