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2023-life-meeting-session-6d
the tax implications for direct writers ceding annuity blocks for both onshore and offshore reinsurance ... transfer of annuity features and guarantees to reinsurers to reinsurers that are U.S.-based and not U.S. domiciled ...- Authors: Society of Actuaries
- Date: Mar 2024
- Topics: Annuities; Financial Reporting & Accounting; Reinsurance
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2023-life-meeting-session-7c
Under U.S. GAAP long-duration targeted improvements (LDTI), some non-VA annuity products contain features ... which are required to be measured at fair value. For U.S. insurers, the question becomes 'How does the emerging ...- Authors: Society of Actuaries
- Date: Mar 2024
- Topics: Annuities; Financial Reporting & Accounting
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2022-life-session-2f
The annuity market has been declining while the registered index-linked annuity (RILA) market has been ... high-level reserving mechanics of RILA under U.S. GAAP and U.S. statutory frameworks. - Understand the regulatory ...- Authors: Society of Actuaries
- Date: Mar 2023
- Topics: Annuities; Financial Reporting & Accounting
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2023-tax-implications-annuity-reinsurance
the tax implications for direct writers ceding annuity blocks. The presenters will describe the mechanics ... the tax consequences, with the risk transfer of annuity features and guarantees to reinsurers to reinsurers ...- Authors: Erik Pronovost, Christine Watson, Matt B Jones, Stefanie Porta
- Date: May 2024
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting; Reinsurance
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Fixed Index Annuity LDTI implementations and considerations
Living benefits (GLWBs) in fixed index annuity products are typically accounted for under SOP03-1 under ...- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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2021 Life Meeting - Session 9C: Registered Index Linked Annuity Market Update 9.1.21 Recording
The annuity market has been declining while the Registered Index Linked Annuity (RILA) market has been ...- Authors: Society of Actuaries
- Date: Sep 2021
- Competency: Results-Oriented Solutions
- Topics: Annuities; Financial Reporting & Accounting
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2021 Life Meeting - Session 8C: Variable Annuity Hedging - Why or Why Not? 9.1.21 Recording
Like it or not, variable annuity (VA) liabilities are inextricably linked with the equity markets. Generally ...- Authors: Society of Actuaries
- Date: Sep 2021
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting
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2021 Life Meeting - Session 1C: Earnings Pressure Impact on Annuity Product Development and the Insurance-Linked Securities Market
There has been ... increasing earnings pressure on the fixed and index annuity markets over the last several years, caused by ...- Authors: Society of Actuaries
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Financial Reporting & Accounting; Reinsurance
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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 ...- 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
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2022-impact-session-4b
The annuity market has been declining while the Registered Index Linked Annuity (RILA) market has been ...- Authors: Society of Actuaries
- Date: Sep 2023
- Topics: Annuities; Financial Reporting & Accounting