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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements? This article helps companies ... public companies are going live with US GAAP Long Duration Targeted Improvements (LDTI). Private and mutual ...- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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IFRS 17 Corner
IFRS 17 Corner Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, ... at bruce.rosner@ey.com. Endnotes [1] US GAAP Long Duration Targeted Improvements. [2] That was my summary; ...
- Authors: Bruce Rosner
- Date: Apr 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
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VM-31 - Modifications and findings for 2020 PBR reports
VM-31 - Modifications and findings for 2020 PBR reports This article summarizes the key ... corporate governance frameworks, and even the new long duration targeted improvement (LDTI) disclosures. While ...- Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
- Date: Jul 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life
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IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves
IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves Discusses ... with respect to life insurance contracts of long duration.”2 An election made under the provision resulted ...- Authors: Brien Alvino, Mark Smith
- Date: Feb 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance; Life Insurance>Reserves - Life Insurance