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

1 - 8 of 8 results (0.42 seconds)
Sort By:
  • Taking Stock: How Reaganomics Led The United States To Its Current Fiscal Dilemma
    Taking Stock: How Reaganomics Led The United States To Its Current Fiscal Dilemma Describes how ... has led to this increasing debt problem in the U.S., reaching $17 trillion at time of writing. Other ...

    View Description

    • Authors: Nino A Boezio
    • Date: Feb 2014
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Influence; Strategic Insight and Integration>Big picture view
    • Publication Name: Risks & Rewards
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Economic capital; Finance & Investments>Economic value
  • Demystifying Life Insurance Securitization: XXX and AXXX Securitization Issues and Considerations
    Background Introduced in 2000, Regulation XXX significantly increased the U.S. statutory reserve requirements ... “economic” type reserve, such as a FAS 60 reserve under U.S. GAAP. The XXX reserve typical- ly demonstrates a ...

    View Description

    • Authors: Steven Lash, Rebecca Wang
    • Date: Jun 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Proposed NAIC RBC C1 Factors for Life Insurers: Impact on Portfolio Optimization?
    2017 Issue 70 Risks & RewardsISSUE 70 AU G U ST 2 01 7 Proposed NAIC RBC C1 Factors for Life ... portfolio optimization case study then utilizes the U.S. life industry data to illustrate key differences ...

    View Description

    • Authors: Tobias Gummersbach, Mark Yu
    • Date: Aug 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development
    • Publication Name: Risks & Rewards
    • Topics: Actuarial Profession>Professional associations; Finance & Investments>Asset allocation; Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Investments; Finance & Investments>Investment strategy - Finance & Investments
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    prescribed a tax method, interest rates and mortality tables, when applicable. But the committee reports ... prevailing interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any ...

    View Description

    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • The Insurance Capital Standard (ICS) Moves Forward
    addressing shocks to (for life companies): - Mortality - Morbidity - Longevity - Lapse - Expense ... non-life companies and six geographic regions (Europe, U.S./Canada, emerging markets) for diver- sification ...

    View Description

    • Authors: R Thomas Herget
    • Date: Mar 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; External Forces & Industry Knowledge>Internal forces and business performance; Strategic Insight and Integration>Effective decision-making; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Risk Management
    • Topics: Enterprise Risk Management; Finance & Investments>Capital management - Finance & Investments
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    457(b) plan, or individual retirement account or annuity (IRA), all of which receive special tax treatment ... individual retirement annuity is not subject to the same rules as an annuity issued to a profit- sharing ...

    View Description

    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • ACLI Update Column
    new tax law on 2017 financial statements. All U.S. accounting regimes require accounting for the effect ... capital and surplus, or both for insurers. The U.S. accounting standards setters immediately recognized ...

    View Description

    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • A Letter from the Chairperson...GAAP ROE: Exactly How Meaningful Is It?
    status quo in analyzing our traditional risks like mortality, morbidity and lapses. Volatility of these items ... Gorski 18 Federal Tax Issues Under the 2001 CSO Mortality Tables — This article thoroughly exam- ines federal ...

    View Description

    • Authors: John F Bevacqua
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Embedded value; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]