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Nonforfeiture and Valuation Concerns in the 1980's
Nonforfeiture and Valuation Concerns in the 1980's This 1980 session covers amendments to the SNL and ... SVL and the anticipated revision to the CSO Mortality Table. Questions discussed: 1. What changes ...- Authors: John C Angle, Ardian Gill, Richard S Miller, William K. Nicol
- Date: Apr 1980
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Public Policy
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2001 CSO Table
2001 CSO Table This session at the 2003 Valuation Actuary Symposium is about the new 2001 CSO mortality ... mortality table. Focus is on reserving implications, comparisons to 1980 CSO, Regulation XXX, IRC section ...- Authors: Michael Taht, Paul Yates
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Statutory accounting
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VM-20 Company Experience Mortality Rates: APF 2020-08
VM-20 Company Experience Mortality Rates: APF 2020-08 In November 2020 the Life Actuarial (A) Task Force ... Valuation Manual to determine company experience mortality rates. This article describes the three methods ...- Authors: Timothy Cardinal
- Date: Apr 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred ... article provides an introduction to tax accounting for U.S. life insurance companies, with a focus on NAIC statutory ...- Authors: Kristin R Norberg
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Modernizing The Insurance Financial Process
industry and the regulators have been working on in the U.S. It addresses whether a principles-based approach ... tap into some logical and forward thinking by today's actuaries to update the ideas and strengthen that ...- Authors: David Sandberg
- Date: Feb 2007
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Statutory accounting
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ACLI Update Column
American Academy of Actuaries Academy, and the NAIC’s Life and Health Actuarial Task Force LHATF, on Sept ... statutory reserves for variable annuity contracts AG VACARVM. Annuity reserves;Internal Revenue Service=IRS;National ...- Authors: Bill Elwell
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Negative IMR Considerations in a Higher Interest Rate Environment
accident, and health insurers domiciled in the U.S. are required to include an IMR in their Statutory ... disconnect between the asset book yield and the liability’s fixed valuation interest rate. By amortizing RCG/(L) ...- Authors: Yuan Tao, Charles K Chacosky, Rey Malile
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Contract and Deficiency Reserves for Health Business
Contract and ... Reserves for Health Business This session at the SOA 2000 Las Vegas Spring Meeting provides instructions on ... Association of Insurance Commissioners=NAIC; 17928 5/1/2000 12:00:00 AM ...- Authors: James Galasso, Timothy Harris, Diana S Wright
- Date: May 2000
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting
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What’s a Moderately Adverse Interest Rate Scenario, Anyway?
What’s a Moderately Adverse Interest Rate Scenario, Anyway? Summary of the SOA's research report ...- Authors: Mark Alberts
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation
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Follow-up To Risk-Based Capital C-3 Component Methodology Change
Copyright © 2001, Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of ... starting with financial statements for year-end 2000. Companies affected by the regulation must use ...- Authors: Christopher Foote, Larry M Gorski, Alastair G Longley-Cook
- Date: Jun 2001
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting