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Recent Motivations in Life Insurance Mergers and Acquisitions
not immune. Perhaps most relevant to this industry’s current capital and liquidity concern is the prevailing ... zero. Reduced investment returns limit an insurer’s ability to achieve their desired return on equity ...- Authors: Zeeshan Rehmani, David Alison FSA (David), Baudouin Richier
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Life Insurance
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Chairperson’s Corner
Chairperson’s Corner Column from the chairperson of the SOA's Financial Reporting Section describing ... around term to permanent conversion mortality and COVID mortality. Further potential research is constantly ...- Authors: Alex Lemieux
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
researcher to perform the study. “2022 Update of Mortality by Socioeconomic Category.” In the past few years ... several studies that examine U.S. population socioeconomic inequalities in mortality. This project updates past ...- Authors: Ronora Stryker, Eric Chen
- Date: Oct 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Chairperson’s Corner
Chairperson’s Corner Welcome to the May edition of The Financial Reporter! In her “Chairperson's Corner” ... Corner”, Joy Zhang highlights the section's upcoming activities for the year and ways for everyone to get engaged ...- Authors: Xiao Yu Zhang (Joy)
- Date: May 2024
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
of product design differences. “Cause of Death Mortality by Socioeconomic Category in the United States ... year. “Mortality Improvement Trend Analysis.” This research examines the key drivers of mortality improvement ...- Authors: Ronora Stryker, Eric Chen
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Regulatory Capital Adequacy for Life Insurance Companies
and Excel-based tool that can be found on the SOA’s website at Regulatory Capital Adequacy for Life Insurance ... and Excel-based tool that can be found on the SOA’s website at Regulatory Capital Adequacy for Life Insurance ...- Authors: Ben Leiser, Janine Halldorson
- Date: May 2024
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Fair value accounting
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Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business
“integrated” approach. This method, consistent with GAAP’s “right of setoff” (ASC 210-20-45-1 and 45-2), nets ... insurance contract. (To capture longer-term effects, mortality and lapse rates are adjusted to simulate the aging ...- Authors: Steven Malerich, Jack Liu
- Date: May 2024
- Competency: Communication; External Forces & Industry Knowledge; Leadership
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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Gaining Trust in Predictive Models—an Actuarial Perspective
order to understand this model selection process, it’s essential for the validator to understand how various ... duration is more significant than moneyness in the MIC table below. (see Figure 5) Figure 5 Illustrative Example ...- Authors: David Alison FSA (David)
- Date: Sep 2021
- Competency: Communication; External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Predictive Analytics>Modeling techniques; Predictive Analytics>Quality control & model governance; Technology & Applications>Artificial intelligence & machine learning
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Mind the GAAP and Non-GAAP
duration targeted improvements (LDTI) by the life and annuity industry. Companies have dedicated staff to large ... of business may be divested completely. A company’s non-GAAP philosophy will need to be carefully framed ...- Authors: Robert E Winawer
- Date: Sep 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Interest Rate Interpolation—A Brief Excursion
the last liquid point. This is for good reason—it’s very impactful for certain long-duration products ... methods shown below are adapted from Hagan and West’s paper, which can be referenced for further technical ...- Authors: Bruce Rosner, Maya Perelman
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Modeling & Statistical Methods