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  • GAAP Accounting for FIAs When Living Benefits Are Present
    Article from The Financial Reporter December 2019 Issue 119 10 |DECEMBER 2019 THE FINANCIAL REPORTER ... liability views. This article will go over the basics of GAAP accounting for FIAs with riders addressing ...

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    • Authors: Heather Gordon
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Alert on New Valuation Rate Methodology for Payout Annuities
    Alert on New Valuation Rate Methodology for Payout Annuities Provide high level summary of changes ... for Payout Annuities Provide high level summary of changes to Valuation Rates for Payout Annuities and ...

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    • Authors: Paul Hance, Heather Gordon
    • Date: Mar 2018
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities
  • Aristotle Was Wrong: or Formulas vs. Actuarial Judgment
    non-Aristotelian logic, there are multiple values, or shades of gray. Indeed, there may even be unexpected results ... to the current debate between formula-driven reserves with limited assumption flexibility and the reserve ...

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    • Authors: Carol A Marler
    • Date: Mar 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance; Public Policy
  • Are YOU Ready? A PBA Implementation Guide
    Article from: The Financial Reporter December 2013 – Issue 95 The Financial Reporter ... SOCIETY OF ACTUARIES A principle-based approach for determining reserves is coming your way. The Valuation ...

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    • Authors: Timothy Cardinal, Steven Stockman
    • Date: Dec 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Investment strategy - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments
  • PBA Corner
    PBA Corner Summarizes the efforts to complete the Valuation Manual by March 2010, for the NAIC's ... Corner Summarizes the efforts to complete the Valuation Manual by March 2010, for the NAIC's March ...

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    • Authors: Karen Rudolph
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Evolution
    is my opportunity to strike the existential pose and wax poetic about the fact that human nature has no ... Each generation born harbors the same hopes, dreams, and desires as the generation that preceded it.

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    • Authors: Darin Zimmerman
    • Date: Sep 2006
    • Publication Name: The Financial Reporter
  • Chairperson’s Corner: We’re not In Kansas Anymore, Toto
    Chairperson’s Corner: We’re not In Kansas Anymore, Toto Editorial discussing the Section ... Anymore, Toto Editorial discussing the Section response to the recent financial crisis. Financial management; ...

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    • Authors: Rod Bubke
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Professional development
  • FASB/IASB Financial Instruments Joint Project
    FASB/IASB Financial Instruments Joint Project ... Discusses a joint project between the FASB and IASB to update the accounting standards for financial ...

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    • Authors: Leonard Reback
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Update: RBC C-3 Phase II
    Update: RBC C-3 Phase II A discussion of risk based capital for annuities RBC C-3 Phase II Annuity ... minimum death benefits=GMDB;National Association of Insurance Commissioners=NAIC;Risk-based capital=RBC;Variable ...

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    • Authors: Max Rudolph
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Capital - Annuities; Annuities>Reserves - Annuities; Public Policy
  • Chairperson’s Corner
    Chairperson’s Corner Chairperson’s column discussing current events in financial reporting ... proposals for insurance contracts. American Academy of Actuaries=AAA;Financial Accounting Standards Board=FASB; ...

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    • Authors: Steven Malerich
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]