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  • The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
    summarizes implications of rising interest rates on U.S. GAAP and statutory financial reporting for life ... the first quarter of 2021—during which the 10-year U.S. Treasury rate increased by over 80 basis points—may ...

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    • Authors: Dustin Baran-Plotkin, Kevin Desmond
    • Date: Jul 2021
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Managing Pension Surplus or the Lack Thereof
    *Copyright © 2000, Society of Actuaries RECORD, Volume 25, No. 2* Seattle Spring Meeting June 16–18 ... with respect to the closed group of retirees. Table 1 shows what the surplus looks like. This is the ...

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    • Authors: Application Administrator
    • Date: Jun 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]