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  • Source of Earnings Analysis for Flexible Premium and Interest-Sensitive Life and Annuity Products
    Source of Earnings Analysis for Flexible Premium and Interest-Sensitive Life and Annuity Products ... UL and other interest-sensitive products. The primary difficulty lies in the variability of the account ...

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    • Authors: Robert Stein, Joseph H Tan
    • Date: Oct 1988
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Annuities>Fixed annuities; Enterprise Risk Management>Financial management; Life Insurance>Universal life
  • Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
    Source-of-Earnings Analysis under FAS 97 Universal Life Accounting This paper illustrates a ... defined by FAS 97. The suggested procedure is a direct extension of source-of-earnings analysis. To help ...

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    • Authors: Joseph H Tan
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life