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Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
Universal life-type contracts provide either death or annuity benefits and are characterized by any of the following: ... amounts assessed by the insurer (for example, mortality charge) are not fixed and guaranteed by contract ...- Authors: Joseph H Tan
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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On Calculating Delta-Ized Reserves - Actuarial Note
On Calculating Delta-Ized Reserves - Actuarial Note The actuarial profession is faced with ... appropriate provision for adverse deviations in mortality, lapses, interest rates, and expense rates. This ...- Authors: William A Bailey, Cecil J Nesbitt, David G Halmstad
- Date: Oct 1974
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods; Modeling & Statistical Methods>Markov Chain
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Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some Observations on the Effect of Unlocking Assumptions
Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some ... Unlocking Assumptions The report begins with Tan's paper Source-of-Earnings Analysis under FAS97 Universal ...- Authors: Michael Eckman, Joseph H Tan
- Date: Oct 1990
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Development of Mean Natural Reserve Factors and Methods of Amortizing Acquisition Expenses in Adjusting Life Insurance Company Earnings
i) -- 1,000(1 + i)'/'2dt_, = ( lt_ l - d,_~) , V s . (4) This is a far from startling result unless ... withdrawing at the end of policy year t = I,_1(1 ,,~a) ~(u,) ( l t - i ('~)" - - = - - d t - l )q t -1 , ...- Authors: Robert L Collett, Robert H Dreyer, A Henry Kunkemueller, Paul Milgrom, Claude Y Paquin, Anthony C Sharp, Steven Sommer, Leonard H McVity
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Forecasting
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Schedule for Amortization of Acquisition Costs Versus Amortization of Acquisition Costs by Use of Natural Reserve Factors
asset rather than as a "negative liability." TABLE 1 YEAR (t) qt* (1) 1 . . . . 0 .30 Z ... decrement of withd rawal and the decrement of mortality. DEVELOPMENT OF ACQUISITION COST NATURAL RESERVE ...- Authors: Joe B Pharr
- Date: Oct 1972
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Book Reviews and Notices
ACTUARIES 1975 VOL. 27 BOOK REVIEWS AND NOTICES U.S. Congress, "1975 Annual Reports of the Board of Trustees ... Nos. 94-135, 94-136, and 94-137, Washington, D.C., U.S. Government Print- ing Office, May 6, 1975. The ...- Authors: Society of Actuaries
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement
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The Natural Reserve Concept and Life Insurance Earnings
premiums).--If actual experience with respect to mortality, expenses, persistency, and invest- ment follows ... the gross premium structure) as to interest, mortality, withdrawal, and expenses. A natural reserve ...- Authors: Joe B Pharr
- Date: May 1971
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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On Understanding the Effects of GAAP Reserve Assumptions
authors, the notation adopted here (detailed in Table 1) follows closely that used by Richard G. Horn ... DB t.] G[.] P[,] nV[:,] b TABLE 1 Meaning Rate of mortality for policy year n, issue age [x] ...- Authors: Gottfried O Berger, Paul Milgrom
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Accounting for Reinsurance Accepted
GAAP ACCOUNTING FOR RE INSURANCE ACCEPTED RICHARD S. ROBERTSON ABSTRACT The paper describes an approach ... policy year x per unit of face amount; q, = Mortality rate for policy year x; w, = Termination rate ...- Authors: Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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GAAP in Practice
fully amortized; Premium-paying period, n < m; Mortality rate during tth policy year; Withdrawal rate ... following assumptions: 1. Mortality: 1955-60 Basic Select and Ultimate Mortality Table--Males. 2. Withdrawals: ...- Authors: Clayton A Cardinal, Melvin L Gold, Frederick S Townsend, Paul L Weichert
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]