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  • FAS No. 97 - Handling Persistency Kicker Features
    examines the impact of FAS 97 on the emergence of earnings for the most recent versions of UL products ... products, those with interest rate and return of load kickers. Acquisition expenses;Life valuation;Persistency;Return ...

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    • Authors: Bradley M Smith
    • Date: Jul 1988
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • Mortality Fluctuation Reserve And GAAP Accounting
    Mortality Fluctuation Reserve And GAAP Accounting This article makes a case for implementation ... Accounting This article makes a case for implementation of a mortality fluctuation reserve in GAAP accounting ...

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    • Authors: Society of Actuaries
    • Date: Sep 1974
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance