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  • Negative IMR Considerations in a Higher Interest Rate Environment
    Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance ... with the NAIC Annual Statement Instructions. The primary purpose of IMR is to spread the effect that after-tax ...

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    • Authors: Yuan Tao, Charles K Chacosky, Rey Malile
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • Insights Into Life PBR Emerging Practices and Implementation
    Insights Into Life PBR Emerging Practices and Implementation In this article, we explore key insights ... interest sensitive life and term) have been the primary focus for robust pricing analysis. Many term ...

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    • Authors: Dylan Strother, Haley Christine Jeorgesen , Ellen Smith
    • Date: Nov 2020
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Life Insurance>Whole life
  • In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
    In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life ... many other complications in practice, requiring care- ful attention to character (ordinary vs. capital) ...

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    • Authors: Kristin R Norberg
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting