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Non-Variable Annuity PBR and Statutory Reserving Updates
Non-Variable Annuity PBR and Statutory Reserving Updates The American Academy of Actuaries will present ... initiatives that impact the U.S. statutory reserving methodology for non-variable annuity contracts. In particular ...- Authors: Christopher Conrad, Jason Kehrberg, John Miller
- Date: Aug 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred ... article provides an introduction to tax accounting for U.S. life insurance companies, with a focus on NAIC statutory ...- Authors: Kristin R Norberg
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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VM-20 Game Changer: Mortality Aggregation
VM-20 Game Changer: Mortality Aggregation The 2020 edition of the Valuation Manual permits ... Changer: Mortality Aggregation The 2020 edition of the Valuation Manual permits mortality data aggregation ...- Authors: Timothy Cardinal
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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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) ...- 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
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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
These considerations should help inform a company’s strategy related to the business impacted by these ... the evolving nature of insurance products. The Annuity Reserve and Capital Working Group (ARCWG) has developed ...- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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14 - IFRS 17: How to set the Discount Rate and Why it Matters to Your Business
14 - IFRS 17: How to set the Discount Rate and Why it Matters to Your Business The discount ... differ. A similar issue was prevalent especially for U.S. companies when discount rates were set using a market ...- Authors: Dan Kim, Lisa Giancola
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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Session 137: Pension Plan Hibernation: Don't Poke the Sleeping Bea
Session 137: Pension Plan Hibernation: Don't Poke the Sleeping Bea Near the end of a pension ... the Sleeping Bea Near the end of a pension plan's lifespan, after benefit accruals have ceased and the ...- Authors: Brett Dutton, Rene Martel, Hilja Viidemann
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Product development - Life Insurance; Pensions & Retirement; Pensions & Retirement>Defined contribution and 401k plans
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Session 18 - Company Tax: Domestic and International Implications of Tax Reform
follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ... (PSAR) for year in which contract was issued – Mortality tables – prevailing commissioners’ standard tables ...- Authors: Jean Baxley, Surjya Mitra,
- Date: Aug 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities
All rights reserved. • R is the reference rate; • S is the spread; • D is the default cost; and • E ... Initial Age 0 - 5 6 - 10 11 - 15 16 + Bu ck et s 90+ A B C D 80-89 B B C D 70-79 C C C D <70 D ...- Authors: Dayuan Mao, Ping Zhu, Mary Wu
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Payout annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Session 151: Products Across the Valuation Manual: Comparing PBR to PBR
Session 151: Products Across the Valuation Manual: Comparing PBR to PBR As the Valuation Manual ... The presenters will scan the life (VM-20) and annuity (VM-21, VM-22) PBR standards across the Valuation ...- Authors: Jason Kehrberg, Reanna Nicholsen, Dylan Strother
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods