Description: Feature article about the transitioning of life insurance products to RBC C3 Phase III.

Description: A pension actuary and a life actuary collaborate to express public pension liability and asset issues in terms and figures that an insurer would use

Description: This paper discusses three methods for the amortization of deferred acquisition expenses, DAC and the results when actual experience differs significantly from that assumed. The methods include a static approach with prescheduled amortization, a dynamic technique called the expense reserve factor method, and an aggregate or accumulated premium revenue method. A discussion follows the paper. From Transactions of Society of Actuaries 1978, Vol. 30.

Description: This paper discusses adjustable life insurance and certain theoretical problems of these policies. It also covers how the Commissioners Reserve Valuation Method, CRVM, may be extended to cover adjustable life policies and defines formulas for the additional expense allowance at the time of change. A discussion of the paper follows. From Transactions of Society of Actuaries 1979, Vol. 31.

Description: These discussions at the 1967 New York and New Orleans Regional Meetings are about methods of allocating investment income using the investment year method and the treatment of unrealized capital gains.

Description: This discussion at the SOA 1968 Philadelphia and Los Angeles Regional Meetings focuses on federal income tax questions including recent rulings, company organization around tax work, the role of actuaries, and Canadian developments.

Description: The purpose of this paper is to describe the methods upon which the computations of policy reserves and related annual statement terms for the family policy issued by the company with which the author is connected are based. From Transactions of Society of Actuaries 1958, Vol. 10, No. 26.

Description: US GAAP for Life Insurers chapter 13 spreadsheets showing the development of the GAAP accounting entries for various classes of investments: bonds, CMOs, and mortgage loans. Please see the book US GAAP for Life Insurers for further information on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 15 spreadsheet showing the GAAP development of VOBA and Goodwill after a merger or acquisition. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: Comprehensive view of deferred taxes – theoretical & per US statutory accounting. Comparison of deferred tax treatment under other financial reporting bases. Focus is on issues with respect to policyholder liabilities.