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  • Progress Towards a New Approach to Regulatory Reserving and Required Capital
    Required Capital This article examines the changes in U.S. regulatory reserve and risk-based capital requirements ... and risk-based capital initiatives during 2005. Annuity reserves;Life reserves;Principles-based reserves=PBR;Risk-based ...

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    • Authors: Larry M Gorski
    • Date: Jun 2006
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance
  • 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
  • Adjusted Earnings - Another View
    Adjusted Earnings - Another View Article from The Actuary, January 1971 – volume 5 - Issue ... January 1971 – volume 5 - Issue 1 is an actuary's view on accountants and adjusted earnings. Accounting ...

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    • Authors: William J November
    • Date: Jan 1971
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Life Insurance
  • IFRS 17 Corner
    IFRS 17 or LDTI. It’s a bit of a fool’s game to actually answer the question, but it’s nonetheless interesting ... purer approach. LDTI uses the single A curve (as it’s widely interpreted), prioritizing a high degree of ...

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    • Authors: Bruce Rosner
    • Date: Apr 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
  • Common Misunderstandings of Risk-Neutral Valuation
    erally accepted that the observed yield curve for U.S. Treasurys is inappropriate because Treasurys are ... is suggested for use. Such a yield curve can be U.S. Treasurys plus an illiquidity adjustment. Sometimes ...

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    • Authors: Stephen Strommen
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Life Insurance