Refine your search
1 - 10 of 14 results (0.39 seconds)
Sort By:
  • Embedded Risk in Settlement Options on Older Life and Annuity Contracts
    Older Life and Annuity Contracts Embedded Risk in Settlement Options on Older Life and Annuity Contracts ... Contracts Annuity reserves;Annuity valuation;Deferred annuities;Discount rates=Interest rates;Generally Accepted ...

    View Description

    • Authors: John Ladley, Kenneth Beck
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • EXPOSED! Variable Annuity Stochastic Requirements
    EXPOSED! Variable Annuity Stochastic Requirements discussion of the ongoing developments in reserving ... annuities including stochastic scenario projections Annuity reserves;Conditional Tail Expectation=CTE;Financial ...

    View Description

    • Authors: James W Lamson
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Stochastic models; Public Policy
  • Update on Valuation of Variable Annuity Guarantees
    Update on Valuation of Variable Annuity Guarantees Update on statutory Valuation reserves and required ... variable annuities with living benefit guarantees Annuity reserves;Conditional Tail Expectation=CTE;Guaranteed ...

    View Description

    • Authors: James W Lamson
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • The Financial Reporter
    2014 Issue of the Financial Reporting Section's newsletter, The Financial Reporter financial reporting;corporate ... standards=IAS;international financial reporting standards=IFRS;annuity valuation;defined benefit plans;pension accounting;pension ...

    View Description

    • Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
    • Date: Sep 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
  • December 2015 issue of The Financial Reporter
    Variable Annuity Guarantees By Leonard Reback 3 Hitting the Target: Improvements to U.S. GAAP for ... Karen Rudolph Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts Page ...

    View Description

    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • ULSG AG38 Valuation Research Report
    relative to the margins built into the valuation mortality, lapse, and interest assumptions. Until such ... By Matthew Clark 8 A Logical Hole in AG33 for Annuity Statutory Reserve Calculations By John Blocher ...

    View Description

    • Authors: Craig Roberts
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
  • New SPIA Interest Rates in VM-22
    and the resulting new methodology is shown in Table 1. The interest rates used in the valuation of ... adopted, with minor modifi- cations, by the NAIC: Table 1 Prior Versus New Methodology For SPIAs and Similar ...

    View Description

    • Authors: Paul Hance, Heather Gordon, Christopher Conrad
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
  • A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience
    and assumptions. BACKGROUND Reserves Under PBR U.S. Statutory reserves under PBR are calculated as the ... specifica- tions: • The prudent estimate DR mortality assumption was improved at a rate of 1 percent ...

    View Description

    • Authors: Gregory Mackenzie, Chris Whitney
    • Date: Dec 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Life reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance
  • RBC C3 Phase II: Easier Said Than Done
    RBC C3 Phase II: Easier Said Than Done Results of an industry survey on life insurance ... Instructions, which include new requirements for variable annuity contracts. Adopted by the NAIC on October 14, 2005 ...

    View Description

    • Authors: Patricia Matson, Don Wilson
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Stochastic models
  • PBR Corner
    ADOPTION STATUS OF PRINCIPLE-BASED RESERVES A s of mid-March 2015, 21 states have passed the Standard ... be allowed to recognize changes in valuation mortality tables and valuation interest rates, as is done ...

    View Description

    • Date: Jun 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance