Description: Performance measurement is not the primary purpose of either GAAP or statutory accounting. This article discusses alternative methods of reporting used by life insurance companies to better measure financial performance.

Description: A discussion of life insurance securitizations and how they can be structured to provide surplus relief associated with onerous reserve requirements.

Description: December 2015 issue of The Financial Reporter

Description: Update on research projects sponsored by the Financial Reporting Section.

Description: Read the June 2018 issue of The Financial Reporter published by the Financial Reporting Section of the SOA.

Description: This article helps companies better understand the currently proposed upcoming VM-22 regulation by comparing the VM-22 measurement model to LDTI MRBs. The article highlights key considerations as companies plan for adoption of these two measurement models. These considerations should help inform a company’s strategy related to the business impacted by these standards.

Description: This paper is presented as a means of explaining, in greater detail than was appropriate in its formal report, the methods used in the construction of the new standard ordinary mortality table, temporarily designated as Mortality Table X, and the corresponding experience mortality table, temporarily designated as Mortality Table X.

Description: 1996 Valuation Actuary Symposium. In this session regarding state variations from standard law, the following topics were addressed: 1. The origin of the problem of state variations in valuation laws and an approach to resolve the problem. 2. Practical challenges faced in annual statement preparation. 3. The view of smaller companies and why some of the suggested solutions may not be appropriate for the smaller companies.

Description: This summary of a session at the April 1976 Washington D.C. meeting presents information related to Solvency Standards for Life Companies and issues related to solvency standards and reserves.

Description: This presentation, session number 6PD, took place at the 2000 Annual Meeting of the Society of Actuaries, held October 15-18 in Chicago. The panelists discuss recent and potential developments in statutory reserving for annuity products, including reserves for variable annuities with guaranteed living benefits, NAIC Actuarial Guidelines 33, 34, and 35, new annuity valuation table update, proposed revisions to NAIC Actuarial Guideline 9-A on substandard annuity reserves, reserves for annuities linking returns to general account asset pools, reserves for guaranteed investment contracts with bailouts triggered by downgrades, changes to NAIC Model Actuarial Opinion and Memorandum Regulation, and unified valuation system update. Discussion from participants is included. From the Record of the Society of Actuaries, Volume 26, No. 3.