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  • The Application of the Commissioners Annuity Reserve Method to Fixed Single Premium Deferred Annuities
    surrender charge to the basic CARM reserve. The most direct reserve for a policy with the non-fixed-rate bail-out ... icated exact calculat ion of el+,. However , care must be taken in the fol lowing two situations: ...

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    • Authors: Howard Blakeslee, Gregory J Carney, Richard L Marker, Douglas Menkes, Alfred Raws, Robert E Rich, Steven Sommer, David Jaffe
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Annuities>Fixed annuities; Financial Reporting & Accounting>Statutory accounting
  • Application of Generally Accepted Accounting Principles to Annuities
    under method 3 is appropriate, particularly when a direct application of the principles in the AICPA audit ... years after the difference occurs. This is the direct result of using reserve factors expressed per ...

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    • Authors: Alan Dubin, Paul F Kolkman, Carol A Marler, Alfred Raws, Steven Sommer, Philip Velazquez
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]