Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • The Financial Reporter
    The Financial Reporter The Newsletter of the Life Insurance Company Financial Reporting Section The ... reserves and capitalrequirements for individual life insuranceproducts sold in the United States are ...

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    • Authors: Richard H Browne, Arnold Dicke, Dennis Lauzon, David L White, Steven Siegel, Donald Solow, Leonard Reback, Darin Zimmerman
    • Date: Dec 2006
    • Publication Name: The Financial Reporter
  • Can A Written Option Ever Be An Asset To The Option Writer?
    Can A Written Option Ever Be An Asset To The Option Writer? Feature article discussing the possibility of written ... possibility of written options being an asset. Mortality risk; 9302 3/1/2010 12:00:00 AM ...

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    • Authors: Leonard Reback
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance
  • Fair Value for Variable Annuity Guarantees
    fair value for many variable annuity and variable life guarantees Generally Accepted Accounting Principles;Financial ... Accounting;GLB;GMIB;GMAB;GMDB;GMWB;Variable Universal Life;Variable Life;Variable Annuities 6442465173 12/1/2015 ...

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    • Authors: Leonard Reback
    • Date: Dec 2015
    • Publication Name: The Financial Reporter
  • Other Comprehensive Income For Insurance Contracts
    Other Comprehensive Income For Insurance Contracts Feature article discussing the IASB’s and ... the use of other comprehensive income (OCI) to report certain changes in the value of insurance contracts ...

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    • Authors: Leonard Reback
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
  • Volatility From FASB Changes to Traditional Liabilities (Part 2)
    Volatility From FASB Changes to Traditional Liabilities (Part 2) Discussion of potential volatility to non-participating ... discount rates. Accounting standards, Discount rates, Life reserves 6/25/2019 12:00:00 AM ...

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    • Authors: Leonard Reback
    • Date: Jun 2019
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting
  • FASB Deliberations on Accounting for Assumption and Discount Rate Changes
    to the way DAC is unlocked today for universal life-type contracts when assumptions change. Under ... assumptions. Again, this is similar to universal life DAC calculations. Such truing up could mitigate ...

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    • Authors: Leonard Reback
    • Date: Sep 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • Fair Values Disclosures For Financial Instruments Under FAS 157
    articles by the American Academy of Actuaries’ Life Financial Reporting Committee. Leonard Reback ... used include actuarial assumptions, such as mortality, persistency and expenses, as well as assumptions ...

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    • Authors: Leonard Reback
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • The Financial Reporter
    The Financial Reporter The Newsletter of the Life Insurance Company Financial Reporting Section An ... The Financial Reporter Published by the Life Insurance Company Financial Reporting Section of ...

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    • Authors: Mark Freedman, Carol A Marler, Paul Margus, Henry Siegel, Leonard Reback, Darin Zimmerman, Vadim Zinkovsky, Tara J P Hansen, Tina Getachew
    • Date: Dec 2007
    • Publication Name: The Financial Reporter
  • Major Activity at FASB
    actuaries more than life actuaries. But some life lines of business, such as group or credit insurance ... P&C statutory statements and Schedule O of the Life statements. The tables could cover a period shorter ...

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    • Authors: Leonard Reback
    • Date: Jun 2015
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Volatility from FASB Changes to Traditional Liabilities (Part 1)
    gross premiums expected to be collected over the life of the contract. This is not surprising given ... benefits is spread over the life of the contract. To the extent that part of the life (as measured in premiums) ...

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    • Authors: Leonard Reback
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
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