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Health Topics
papers were presented: [1] Gross Premium Valuations of Individual Health Business, [2] Policy Reserves on ... Reinsurance: The Actuary's Dilemma, and [4] Specific and Aggregate Stop-Loss Reserves. Session 7 of the 1991 ...- Authors: E Paul Barnhart, Kriss Cloninger, Karen L Gervasoni, David E Olsho
- Date: Jan 1991
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Health & Disability
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Accounting For Internal Replacement Programs
policies' unamortized acquisition costs, Capitalizing additional acquisition costs for new policies, Anti-selection ... Anti-selection on mortality experience of residual block, New policies' appropriate lapse, mortality and ...- Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
- Date: May 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: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Financial Reporting For New Generation Life And Annuity Products
Generation Life And Annuity Products This session from the 1984 SOA Atlanta Meeting covers statutory reporting ... reporting, management reporting and accounting treatment of new generation life and annuity products such as ...- Authors: Kriss Cloninger, Sue Collins, Frank Klinzman, Jan Pollnow, Virgil Wagner
- Date: Apr 1984
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Generally Accepted Accounting Principles 'GAAP' Margins For Adverse Deviation
This session discussed: Applicable American Academy of Actuaries financial reporting recommendations, Techniques ... Appropriate margins under internal replacement programs, GAAP earnings impact of various methods for ...- Authors: Kriss Cloninger, Douglas A Eckley, Norman E Hill, Floyd Martin
- Date: May 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: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP for Nonguaranteed-Premium Life Insurance
issues, such as the development of appropriate valuation assumptions, the applicability of the lock-in principle ... principle, and the evaluation of recoverability of deferred acquisition cost. In addition, the paper describes ...- Authors: Kriss Cloninger
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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Mutual Company GAAP
Mutual Company GAAP This session at the SOA 1990 Annual Meeting looks at mutual company GAAP issues ... comparison to stock company GAAP, and the effect on management of the company. Assumptions;Capital management;Discount ...- Authors: Kriss Cloninger, Edward Robbins, Robert Stein, Michael R Tuohy
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Auditing Of Life Insurance Companies
Auditing Of Life Insurance Companies Presented at June 1986 Spring Meeting. This session discussion ... about current developments in the United States and Canada, wording of opinions and certificates from ...- Authors: Kriss Cloninger, Howard L Robinson, William Schnaer
- Date: Jun 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Mutual Company GAAP
Mutual Company GAAP This session at the SOA 1990 Hartford Spring Meeting is about mutual company GAAP ...- Authors: Kriss Cloninger, Calvert A Jared, Robert LaLonde, Edward Robbins
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Survivor Benefits For The Uniformed Services
Survivor Benefits For The Uniformed Services Discusses the Survivor Benefit Plan SBP for the Uniformed Services ...- Authors: Kriss Cloninger
- Date: Apr 1973
- Competency: Professional Values>Public interest representation
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Public sector plans; Social Insurance>Survivor benefits
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Current Development In GAAP
This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, ... Principles- GAAP. The discussion included: FASB reformulation of audit guide, treatment of single premium ...- Authors: David N Becker, Charles Carroll, Kriss Cloninger, Michael Eckman, Burton Jay, Theodore J Newton, H Ray Eanes
- Date: May 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance