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  • Reinsurance Accounting for Life and Health Insurers
    that business. It basicallyappliesto all life, annuity, and health products. It also appliesto health ... let's look at a simpleexamplefor an in-forceblock (Table 1). The example is describedin words in the NAIC ...

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    • Authors: Donald Behan, Calvert A Jared, William K Tyler, Albert J Reznicek
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Health reinsurance; Reinsurance>Life reinsurance
  • Current Issues for Mutual Company GAAP
    whether or not the products had mortality risks. If they had mortality risks, what was the level of that ... starting the financial actuarial department in the U.S. Ken left Sun and worked for seven years as a consulting ...

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    • Authors: Harold J Darak, Kenneth LaSorella, Louis Weisz, Lynn Pogas, Albert J Reznicek
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]