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  • GAAP Issues
    this is a really strange situation. You have the direct contract, but you couldn't set up a liability ... that the additional benefits do not become the primary benefits of the replacement contract. An example ...

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    • Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • The Financial Reporter
    may be conceptually viewed as consisting of four primary components: (1) unamortized deferred acquisition ... pricing for substan- dard mortality and long-term care pricing would involve condition C, and so on. In ...

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    • Authors: Application Administrator, Jerry Enoch, Larry M Gorski, Jeyaraj Vadiveloo, Laura J Hay, John F Bevacqua, Scott E Wright, Keith Terry
    • Date: Mar 2003
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    performed by Illinois to identify C-1 risk passing from direct writers to reinsurers under modco agreements. ... on others to do their work. But they should take care to rely on others only where law, regulation and/or ...

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    • Authors: Frank Buck, Jerry Enoch, Frank S Irish, Edward Robbins, Raymond Ted Schlude, Laura J Hay, Keith Dall, John F Bevacqua, Elizabeth Rogalin
    • Date: Dec 2002
    • Publication Name: The Financial Reporter