Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • 2023-year-end-financial-reporting
    covering the latest considerations for the year's U.S. statutory financial reporting work. Get ready to ... who will discuss cash flow testing and this year’s New York and California holiday letters, the impact ...

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    • Authors: Lori L Helge, Donna Claire, Stefanie Porta, Charles K Chacosky
    • Date: Sep 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting; Life Insurance; Reinsurance
  • 2022-statutory-financial-reporting
    Back by popular demand, it is that time of year for this well-liked annual webcast. Get ready ... covering the latest considerations for the year's U.S. statutory financial reporting work. 2021 has proven ...

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    • Authors: Lori L Helge, Charles K Chacosky, Stefanie Porta
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance; Reinsurance
  • 2023-year-end-financial-reporting
    covering the latest considerations for the year's U.S. statutory financial reporting work. Get ready to ... who will discuss cash flow testing and this year’s New York and California holiday letters, the impact ...

    View Description

    • Authors: Lori L Helge, Donna Claire, Charles K Chacosky, Stefanie Porta
    • Date: May 2024
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting; Life Insurance; Reinsurance
  • Negative IMR Considerations in a Higher Interest Rate Environment
    accident, and health insurers domiciled in the U.S. are required to include an IMR in their Statutory ... disconnect between the asset book yield and the liability’s fixed valuation interest rate. By amortizing RCG/(L) ...

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    • Authors: Yuan Tao, Charles K Chacosky, Rey Malile
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • Small Company Issues
    the survey on fairly short notice. Copyright © 2000, Society of Actuaries 1999 Valuation Actuary ... impacting your work in the balance of 1999 through 2000?” In case you might be wondering why illustration ...

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    • Authors: Charles K Chacosky, Paul J Sulek, Douglas Knowling, Rodney Keefer, Brett E Morris
    • Date: Sep 1999
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Accounting for Derivatives
    FAS 133 accounting. On the other hand, variable annuity (VA) guaranteed minimum income benefits (GMIBs) ... require FAS 133 accounting, such as variable annuity guaranteed minimum death benefits, because there's ...

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    • Authors: Charles K Chacosky, Graham Mackay
    • Date: Sep 2004
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • LDTI Disclosures—Average Duration and Interest
    Reporter, April 2022 Among the requirements of GAAP’s “Targeted Improvements to the Accounting for Long-Duration ... rate might be derived by (a) weighting each cohort’s average discount rate by its LFPB, or (b) finding ...

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    • Authors: Steven Malerich, Charles K Chacosky
    • Date: Mar 2022
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]