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The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
practice areas: life & annuity, health and long-term care (LTC). Each practice area has a separate page containing ... health page covers topics related to the Affordable Care Act (ACA) including pricing and risk adjust- ment ...- Authors: Robert Leach
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
the section 807 requirements? Peter: There is a direct interconnection between section 816 and section ... has even less support under the 1984 Act. The primary reason given in the ruling for the conclusion is ...- Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Actuarial Guideline XXXIV/Minimum Guaranteed Benefits for Variable Annuities
it was unclear to me whether this product was a direct result of equity-indexed annuities, or whether ... There are several important differences, and the primary one relates to market conduct. You do not have ...- Authors: Thomas Campbell, Timothy J Ruark
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Public Policy
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The Valuation Actuary – 1992 Developments
composed of six prominent actuaries, thus became the primary driving force behind the valuation actuary concept ... industry response, primarily through the ACLI, was direct opposition to this point. The position of industry ...- Authors: John S Bath, Application Administrator, J Duran, Marc Pitoniak
- Date: Jan 1992
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance; Reinsurance
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Reserves for Structured Settlement and Similar Reporting Annuities
mortality studies for substandard business is that care will have to be taken in interpreting the mortality ... settlement, he lives better and has better medical care. Consequently, he exhibits mortality that is signifi- ...- Authors: Donald E Fritz, John W Paige, Steven A Smith
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Reserves - Annuities
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Principles Based Valuation—Should SmallCompanies Be Steamed by This Steamroller?
framework for a viable valuation structure. Our primary trade association, the American Council of Life ... statutory reserve developments of all sorts. 10. One primary concern over Principles Based Valuation is the ...- Authors: Norman E Hill
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: Small Talk
- Topics: Actuarial Profession>Standards of practice; Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
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Current Statutory Reporting Topics for Life and Annuity Products
policyholder dividend liability, the Long-Term Care Guidance Manual and the revisions to the Generally ... recently. The B committee has adopted the Long-Term Care Guidance Manual. It takes the position that minimum ...- Authors: Meredith Ratajczak, Harry R Shissler
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Capital - Annuities; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Universal life; Life Insurance>Capital - Life Insurance
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Non-Variable Annuity PBR and Statutory Reserving Updates
Non-Variable Annuity PBR and Statutory Reserving Updates The American Academy of Actuaries will present ... actual experience if available; in absence of direct data, look to use data from a similar business ...- Authors: Christopher Conrad, Jason Kehrberg, John Miller
- Date: Aug 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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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 ...- 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
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Lessons Learned by VM-21 Early Adopters
Lessons Learned by VM-21 Early Adopters Hear from companies & consultants that early adopted ... non-economic volatility of statutory balance sheet Primary Secondary 5© Oliver Wyman CDHS ADOPTION IS ...- Authors: Guillaume Briere-Giroux, Zohair Motiwalla, John B. Brady
- Date: Aug 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Annuities>Capital - Annuities; Annuities>Reserves - Annuities