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  • Credit Spreads, Asset Return Assumptions and the Fair Value of Liabilities
    at if you sold a single premium fixed deferred annuity how you can look at credit risk in a market- consistent ... guarantees that we're offering as life insurers in the U.S. or North American marketplace. If you split it into ...

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    • Authors: Sam Gutterman, Burton Jay, Larry Rubin, Hubert B Mueller
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
  • Embedded Value/Fair Value - Different Approaches, Same Goal
    Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of ... or to achieve a certain rating. That could be an S&P rating, or it could be a Best's rating or whatever ...

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    • Authors: Burton Jay, Kenneth LaSorella, Hubert B Mueller
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
  • International Valuation - Coming Soon to a Country Near You
    International Valuation - Coming Soon to a Country Near You 1999 SOA Annual Meeting, San ... several organizations to craft the next century's insurance valuation framework, and how these efforts ...

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    • Authors: Arnold Dicke, Sam Gutterman, Edward Robbins, Walter Rugland, Shirley Hwei-Chung Shao
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
  • Fair Valuation And The International Accounting Standards Committee IASC
    2002, Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of ... that those products are reported on in the U.S. under the U.S. system, both GAAP and regulatory, those ...

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    • Authors: Morris Chambers, Douglas Doll, Stephen Strommen
    • Date: Oct 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives