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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 ...

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    • 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
  • 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 ...

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    • 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
  • New Credit Life Insurance Valuation Standard in the Making
    New Credit Life Insurance Valuation Standard in the Making This article discusses the project ... standard. Credit insurance;Life reserves;Mortality rates=Mortality tables=Death rates ;National Association ...

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    • Authors: Steven Ostlund
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: News Direct
    • Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting; Life Insurance
  • VM-31 - Modifications and findings for 2020 PBR reports
    economic environment, 2020 is the first year that all U.S. life insurance companies will be required to comply ... recent significant revisions to VM-21 for variable annuity products. This article focuses on the VM-31 principle- ...

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    • Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
    • Date: Jul 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life
  • T3: TAXING TIMES Tidbits
    at pwinslow@ scribnerhall.com. End Notes 1 See S. Mitchell, IRS Issues Exam Guidelines to Promote ... and (ii) covers the life of the owner’s employee(s) on the date the life insurance contract is issued ...

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    • Authors: Peter Winslow, Lynlee C Baker
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance
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