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From the Editor – Guidance Matters
modified by the Patient Protection and Affordable Care Act (published Dec. 6, 2010 in IRB 2010-49 as ... Guidance on annuity contracts with a long-term care insurance feature under §§72 and 7702B. • Guidance ...- Authors: Christian J DesRochers
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting
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A VM-20 Mortality and Credibility Factor Observation
A VM-20 Mortality and Credibility Factor Observation A discussion on VM-20 reserves over the ... Year—using LIMRA sales mix data. Reserves are on a direct basis. Deterministic reserves depend on a myriad ...- Authors: Timothy Cardinal
- Date: Dec 2017
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Insights Into Life PBR Emerging Practices and Implementation
Insights Into Life PBR Emerging Practices and Implementation In this article, we explore key insights ... interest sensitive life and term) have been the primary focus for robust pricing analysis. Many term ...- Authors: Dylan Strother, Haley Christine Jeorgesen , Ellen Smith
- Date: Nov 2020
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Life Insurance>Whole life
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NAIC Variable Annuity Reform—A Current Primer
U.S. variable annuity (VA) companies—seen as a direct consequence of the com- plexity of the current ... captives by many variable annuity writers was a direct result of the complexity of AG 43 and C3P2. The ...- Authors: Zohair Motiwalla
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting
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Chairperson's Corner
Chairperson's Corner Section chairperson introduction and summary of recent and future ... members through a variety of media: • We are the primary sponsoring section of the Valuation Actuary Symposium ...- Authors: David C Armstrong
- Date: Dec 2019
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Model Audit Rule – It’s Not SOX, but It Has a Punch!
The Model Audit Rule – It’s Not SOX, but It Has a Punch! A discussion of compliance with Model ... insurance companies with $500 million or more in direct and assumed premiums (and certain RBC thresholds) ...- Authors: Philip Ferrari
- Date: Jun 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
Financial Reporting Research Update An update on SOA research relevant to the Financial Reporting ... David Armstrong and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ...- Authors: David C Armstrong
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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IFRS 17 Risk Adjustment – Insights from a Practical Example
earlier recognition of cash flow variability has a direct impact on earnings. Since the release of the IFRS ... indicates that VaR is a point in time estimate. A direct implication of the observation above is that the ...- Authors: Ryan Kiefer, Darryl Wagner, Hui Shan
- Date: Sep 2018
- Competency: Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Economics; Finance & Investments; Financial Reporting & Accounting
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I don’t have to worry about “PBR” for health insurance
Application of Asset Adequacy Testing to Long- Term Care Insurance Reserves (AG 51)” be incorporated and ... reserving standards for short- term and long- term care policies. Also, there are complexities that are ...- Authors: Leslie Jones, Patricia Matson
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Changing Role Of The Valuation Actuary
Changing Role Of The Valuation Actuary Article from The Actuary, November 1985 – Volume No. ... argued in a clever and entertaining fashion.) The primary difficulty is that there are many contingencies ...- Authors: James A Tilley
- Date: Nov 1985
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting