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  • The Financial Reporter
    with such volatile profit streams has become a primary concern. A volatile stock market and stricter guid- ... #107, which will allow admission of certain health care receivable assets such as pharma- ceutical rebates ...

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    • Authors: Michael Eckman, Kenneth W Faig, David Hippen, Alastair G Longley-Cook, Thomas Nace, David Sandberg, Raymond Ted Schlude, Richard E Shaw, Jeyaraj Vadiveloo, Michael Sherrill
    • Date: Mar 2001
    • Publication Name: The Financial Reporter
  • The Financial Reporter – Issue No. 75 – December 2008
    discussion of the survey results. One of the primary roles of the Section Council is to provide continuing ... provide service to our Section members. Another primary function of the Section Council is to fund and ...

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    • Authors: Society of Actuaries
    • Date: Dec 2008
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    case, the difference between accounting for the direct contract and the ceded contract under different ... insurance company could elect to account for both the direct universal life contract and the ceded reinsurance ...

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    • Authors: Richard H Browne, Arnold Dicke, Dennis Lauzon, David L White, Steven Siegel, Donald Solow, Leonard Reback, Darin Zimmerman
    • Date: Dec 2006
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    systems, especially statutory, were planned with such care and forethought. We have long dealt with statutory ... been called the “fixed goodwill” method. Ordinary direct methods (such as the EITF method, see [5] pg. 390-391) ...

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    • Authors: Michael Eckman, David C Heavilin, Thomas Nace, David C Scheinerman, Raymond Ted Schlude, Joseph Koltisko, Steven F Grondin, Mary S Saslow
    • Date: Sep 2001
    • Publication Name: The Financial Reporter
  • PBA Corner
    enacted by states representing 75 percent of the direct premium written in 2008 and same or similar legislation ... (using the LATF adoption version of mortality) on a direct basis for ULSG is -3 percent to -15 percent with ...

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    • Authors: Karen Rudolph
    • Date: Jan 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Life Insurance>Secondary guarantees; Life Insurance>Universal life
  • Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma
    No. 74 8 | September 2008 | Long Term Care News Liability Valuation In A Fair Value Environment: ... the discount rate and the credited rate is the primary driver in the fair value calculation, the effects ...

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    • Authors: Mark Freedman, Tara J P Hansen
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Book Review – The Analysis of Insurance Earnings: An Enterprise Approach by John McGarry and Kevin Pledge
    Book Review – The Analysis of Insurance Earnings: An Enterprise Approach by John McGarry ... also treated separately, although the analysis of direct business and reinsurance can be subsequently combined ...

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    • Authors: Carol A Marler
    • Date: Dec 2008
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Technology & Applications>Data warehousing
  • Blazing the Path for a Unified Valuation System
    and uncertainties across product lines, between primary and secondary benefits, and in reserving for multiple ... product, a group major medical block and a long-term care product. The term life example was presented at ...

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    • Authors: David Sandberg
    • Date: Jun 2000
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, June 2001
    statutory accounting, and expense analysis. The primary purpose of the seminar is to provide state- specific ... Academy’s Life and Health Qualifications Seminar “The primary purpose of the seminar is to provide state- specific ...

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    • Authors: Society of Actuaries
    • Date: Jun 2001
    • Publication Name: The Financial Reporter
  • Regulators Respond to Industry “Innovation” Through Guideline AXXX
    combined reserve of the direct writer and the second company be that which the direct writer would have held ... and based on the entire level-premium period. The direct writing company may take reserve credits only if ...

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    • Authors: Mary J Bahna-Nolan
    • Date: Sep 2002
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy