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GAAP Accounting for Equity-Indexed Products
that do not expose the company to significant mortality or morbidity risk. For accounting purposes, ... deferred annuity contract into a payout contract does not constitute a significant mortality risk.- Authors: Cherri R Divin, James P Greaton, Michael Hughes
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Annuities>Equity-indexed annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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An Alternative Option-Based Approach to Calculating MRBs
OPTION-BASED APPROACH Consider a xed indexed annuity (FIA), with money invested in both indexed and ... caps on an FIA, or higher M&E fees on a variable annuity (VA). 2. Another choice: At transition, a company ...- Authors: John Adduci
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders