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  • Section 807(f)-Tax Impact of Statutory Reserve Change
    Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as ... change to the stat reserve could be subject to §807(f). 807(f) adjustments ;corrections of errors;changes ...

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    • Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Life and Annuity Valuation Issues
    Issues This session at the 2004 Valuation Actuary Symposium provides an overview of statutory valuation ... valuation issues for life and annuity products including the Actuarial Opinion and Memorandum Regulation, variable ...

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    • Authors: Thomas Campbell, Meredith Ratajczak, Kory Olsen
    • Date: Sep 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
  • Implications of Proposed Revisions of the Standard Valuation and Nonforfeiture Laws
    Implications of Proposed Revisions of the Standard Valuation and Nonforfeiture Laws This 1977 panel ... panel discussion focused on the implications of proposed revisions of the standard valuation and nonforfeiture ...

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    • Authors: Robert M Chmely, Charles Greeley, Richard Minck, John O Montgomery
    • Date: Oct 1977
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance; Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation; Public Policy
  • Z-Factor Analysis Under A Principles-Based Approach For U.S. Life Insurance Products
    retained by the Society of Actuaries SOA to perform certain actuarial analyses with respect to the Z-Factor ... PBA, the Z-Factor is a measure of margin in excess of the best estimate assumptions embedded in the statutory ...

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    • Authors: John Roeger, Yiping Yang
    • Date: Oct 2007
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
  • Evaluating Adequacy of Capital
    Adequacy of Capital 1992 SOA Regional Meeting, Anaheim. In this panel discussion of the evaluation ... evaluation of the adequacy of capital, the speakers addressed the NAIC risk-based capital proposal, rating agency ...

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    • Authors: Frank S Irish, Gregory D Jacobs, Cande Olsen, David P Wells
    • Date: Jun 1992
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Life Insurance>Reserves - Life Insurance; Public Policy
  • Valuation Actuary Overview - The New Statutory Valuation Opinion
    Valuation Actuary Overview - The New Statutory Valuation Opinion 1992 SOA Annual Meeting, Washington ... This 1992 session on the Statutory Valuation Opinion covered the following topics: 1. Regulatory ...

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    • Authors: Douglas Doll, Deborah A Gero, Abraham Gootzeit, Marc Pitoniak
    • Date: Oct 1992
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Life Insurance>Reserves - Life Insurance; Public Policy
  • VM-20 Company Experience Mortality Rates: APF 2020-08
    Experience Mortality Rates: APF 2020-08 In November 2020 the Life Actuarial (A) Task Force unanimously passed ... 2020-08 which adds a third permissible method in the Valuation Manual to determine company experience ...

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    • Authors: Timothy Cardinal
    • Date: Apr 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
    Pre-TCJA Years This article Provides a description of an IRS Directive that provides a safe harbor tax ... Based Reserves methods. The safe harbor is required to be implemented on the 2017 tax return, with certain ...

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    • Authors: Samuel A Mitchell, Arthur C Schneider
    • Date: Mar 2019
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees
  • 2017 CSO Implementation: – Product implications and considerations
    This article compares and contrasts the new 2017 CSO tables to the 2001 CSO tables and discusses considerations ... possible implications of the new tables on reserves and the implementation schedule of the new tables. Mortality ...

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    • Authors: Mary J Bahna-Nolan
    • Date: Jul 2016
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Product Matters!
    • Topics: Life Insurance>Reserves - Life Insurance
  • Income Volatility Under LDTI
    This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long ... Targeted Improvements (LDTI) for several key types of long duration contracts along with select illustrations ...

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    • Authors: Bruce Rosner
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life