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  • Sources of Profits
    testing. Dan will discuss sources of profits for the annuity line of business, taking into account not only ... charges, and mortality charges. Then we subtract off benefits, typically the mortality charges less the ...

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    • Authors: H Lund, William P Morrow, Christopher Strom, Daniel Rubin
    • Date: Sep 1997
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • GAAP Recoverability Issues for Interest-Sensitive Products
    GAAP Recoverability Issues for Interest-Sensitive Products Discusses: [1] the ... premium-deficiency testing and the modification of interest, mortality, and expense margins to satisfy the question of ...

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    • Authors: Ian M Charlton, Robert Crompton, John T Glass, William P Morrow
    • Date: Jun 1988
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]