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  • Revisions to the SOA’s GI Textbooks
    Revisions to the SOA’s GI Textbooks By Anthony Cappelletti and Scott LennoxA description ... collectability and reserving for assumed versus primary. Enhanced coverage of data reconciliations, including ...
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
  • IRS’s Proposed LRD Rules for Nonlife Reserves are Out
    PROPOSED UNDER THE REGS The Regs contain four primary components: • Changes to the applicable rate of ... of the method are relatively complicated, the primary mechanism for smoothing is to average the negative ...

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    • Authors: Jay Riback
    • Date: Mar 2019
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance
  • Discounted Unpaid Losses: A Rate or a Curve?
    Discounted Unpaid Losses: A Rate or a Curve? The article describes changes to the computation of discounted ... Mich.) (the Camp bill).3 This included three primary components: • Changing the discount rate from ...

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    • Authors: Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Health & Disability
  • Changes to the Computation of Tax Reserves under P.L. 115-97
    Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the ... No. 50, Classifications of Insur- ance or Managed Care Contracts (as of March 2018), paragraph 43. 25 ...

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    • Authors: Jeffrey Stabach, Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance