Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
1 - 10 of 10 results (0.53 seconds)
Sort By:
  • The Financial Reporter, June 2018, Issue 113
    estimating claims for variable products with dynamic policyholder behavior that is linked to capital ... opens the door for the possibility of using a dynamic lapse assumption as com- monly seen in variable ...

    View Description

    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • New SPIA Interest Rates in VM-22
    New SPIA Interest Rates in VM-22 This article is to outline the new requirements for valuation ... lation, see https://www.actuary.org/committees/dynamic/SVLMODERNIZATION. Table 4 Prior Versus New SPIA ...

    View Description

    • Authors: Paul Hance, Heather Gordon, Christopher Conrad
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
  • Accounting Change for Variable Annuities With Implications on Hedging
    the hedging program, but it appears that most dynamic hedge programs covering variable annuity guarantees ... flows are also reflected, including projected dynamic hedge behavior, modified by measures of hedge ...

    View Description

    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • PBR, How Shall I Examine Thee? Let Me Count the Ways
    model for PBR are: 1. Performing static and/or dynamic validations of the model: A static validation ... reserves, face amounts and account values. A dynamic validation is a comparison of recent actual cash ...

    View Description

    • Authors: Patricia Matson, Andrew Rarus, Leslie Jones
    • Date: Sep 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • The Financial Reporter, September 2017, Issue 110
    qualifying for tax-related advantages; and 4. Dynamic policyholder behavior functions reflecting scenario-dependent ... identify the significant predictors of experience and dynamic policyholder behavior functions that will serve ...

    View Description

    • Authors: Society of Actuaries
    • Date: Sep 2017
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • PBA Corner
    PBA Corner Summary of the NAIC and SOA's PBR Survey. Life insurance valuation;Mortality ... Henry is Mostly Rightabout IFRS for Insurance Dynamic Assumption-Setting for Variable andNon- Variable ...

    View Description

    • Authors: Karen Rudolph
    • Date: Mar 2017
    • Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting
  • The Art of Asset Adequacy Testing
    FINANCIAL REPORTER Dynamic Lapse Function Q71 in the practice note addresses dynamic lapse modeling. The ... of sur- render charges, market and many others. Dynamic lapse func- tions are required for annuities by ...

    View Description

    • Authors: Society of Actuaries, Rostislav Zilber, Jeremy Johns
    • Date: Dec 2016
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • December 2015 issue of The Financial Reporter
    December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter ... ment without at least partial backtrack to a more dynamic stan- Front-End Loads Many people interpret existing ...

    View Description

    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Principle-Based Reserves Update
    Principle-Based Reserves Update Update on the Standard Valuation Law amendments and the ... streams if not guaranteed. Credit for a company’s dynamic hedging risk 7. mitigation techniques are currently ...

    View Description

    • Authors: Karen Rudolph
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Reflections of a Regulatory Actuary
    Reflections of a Regulatory Actuary Reflections of a Regulatory Actuary by Larry Gorski Annuity ... 1980 CSO Mortality Table introduced the idea of dynamic maximum valuation and nonforfeiture inter- est ...

    View Description

    • Authors: Larry M Gorski
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Public Policy
    • Per Page: