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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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XXX Implications
XXX Implications The purpose of this article is twofold. Number one, to estimate the ... combined with the utilization of an outdated mortality table. Life reinsurance;Life reserves;National Association ...- Authors: Gary Kelly, Bradley M Smith, Juliette Burden
- Date: Aug 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Life Insurance>Reserves - Life Insurance
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Income Volatility Under LDTI
influence income volatility, and 3) Show how a company's management reporting can be adapted to help explain ... influence income volatility. We show how a company’s management reporting can be adapted to help explain ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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Alternative XXX Model Regulations from a Federal Income Tax Perspective
the existing generally recognized mortality table — the 1980 CSO table — the life insurance industry must ... effective after the new table has been adopted by 26 states. Today, reasonable mortality charges used in the ...- Authors: James Reiskytl
- Date: Dec 1998
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Public Policy; Public Policy
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More Regulation, More Uncertainty
widespread dissatisfaction with the main rating agencies, S&P and Moody’s, so the NAIC may be considering setting ... which attack the financial soundness of the entire U.S. insurance industry. ACLI’s Proposed 2008 Surplus ...- Authors: Norman E Hill
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Section 807(f)-Tax Impact of Statutory Reserve Change
OVERVIEW OF TAX LAW For tax purposes, life and annuity reserves are computed under section 807. The Code ... assumptions to use for the various types of life and annuity contracts. In general, the amount of the tax basis ...- Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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2017 CSO Implementation: – Product implications and considerations
2017 CSO Implementation: – Product implications and considerations This article compares ... implementation schedule of the new tables. Mortality rates=Mortality;tables=Death rates ;Life Reserves;Statutory ...- Authors: Mary J Bahna-Nolan
- Date: Jul 2016
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Product Matters!
- Topics: Life Insurance>Reserves - Life Insurance
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LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years This article ... computing tax reserves for pre-2018 tax years for annuity contracts subject to AG43 and VM-21 and life insurance ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Mar 2019
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees
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Principles-Based Reserves for Credit Actuaries
A&H Working Group to adopt a modified 1985 CIDA table for valuation of active life re- serves for single ... performed a comprehensive inter-company credit life mortality study and worked with LHATF to adopt a model regula- ...- Authors: Christopher Hause
- Date: Oct 2006
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Actuarial Profession>Standards of practice; Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
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SOA/COVARA AIDS Task Force
of Actuaries also is studying the issue. Few U.S. companies have increased prices or set aside extra ... should be guided by the certification required for U.S. life insurance actuaries that reserves held make ...- Authors: David J Christianson
- Date: Nov 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Claims - Life Insurance