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  • GAAP Reserving Practices for A&H Business
    margins may offset this effect. Further, the dynamic adjustments to DAC make some adjustments for lapses ... a column for expected persis- tency, so that dynamic adjustments can be made at the end of each accounting ...

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    • Authors: S Michael McLaughlin
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability