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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 ...

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    • 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
  • New Products Accounting Alternatives
    New Products Accounting Alternatives Presented at June 1985 Spring Meeting. Discusses statutory ... Variable Products, Flexible Premium Annuity and Single Premium Deferred Annuity. Deferred annuities;Financial ...

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    • Authors: Edward F Bader, Shane A Chalke, Rex D Hemme, Linda L Wein
    • Date: Jun 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life
  • GAAP for Universal Life
    reinsurance quote that is lower than our pricing mortality assumptions, and that's an issue we have to deal ... this product, we're seeing 90 percent of the mortality risk because of the competitive nature of the ...

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    • Authors: Edward Jarrett
    • Date: Jan 2005
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life