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  • IFRS 17 Implementation Considerations for Variable Annuity (VA) with a Focus on Hedging
    closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ... FEE APPROACH (VFA) Approach for contracts with direct participation features (e.g. unit- linked, with-profit ...

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    • Authors: Joshua Dobiac, Yang Jing
    • Date: Aug 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
    Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader with ... generally be close in value to the statutory SSR. The primary differences will be in the valuation rate used ...

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    • Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting