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ULSG SOP 03-1 Reserving Practices – Survey Highlights
opens the door for the possibility of using a dynamic lapse assumption as com- monly seen in variable ... the respondents indicated that they do not use a dynamic assumption and simply lower the lapse rate when ...- Authors: Emily Cassidy
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
Method 2 calculation of total expected profit is dynamic; that is, it adjusts for the difference in actual ... approach, because the latter often uses either the dynamic worksheet method or the factor method to amortize ...- Authors: Joseph H Tan
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life