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  • FAS No. 97 - Handling Persistency Kicker Features
    FAS No. 97 - Handling Persistency Kicker Features This article examines the impact of FAS 97 on the ... years for the products is shown in the following table: Profit Margin( Interest Rate Kicker 6.84% ...

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    • Authors: Bradley M Smith
    • Date: Jul 1988
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance