Announcement: SOA releases April 2024 Exam FM passing candidate numbers.

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  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    premium, guaranteed renewable, group long- term care policies. The IRS held that the use of the company’s ... extremely rare that tax considerations are the primary, or even a leading, driver in determining statutory ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Considerations for Indexed Universal Life under PBR
    Considerations for Indexed Universal Life under PBR The article highlights key considerations ... costs, and policyholder behavior modeling are primary considerations for companies when evaluating the ...

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    • Authors: Ye Yang, Erzhe Zhang, Nicholas Dunn
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life
  • Reflections of a Regulatory Actuary
    Reflections of a Regulatory Actuary Reflections of a Regulatory Actuary by Larry Gorski Annuity ... claim costs or continuance tables for long term care insurance. Experience, coupled with actuarial judgment ...

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    • Authors: Larry M Gorski
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • The Actuarial Memorandum in Support of the Health Statement
    The Actuarial Memorandum in Support of the Health Statement Preparing an effective actuarial ... rebate liability • No documentation of $0 Affordable Care Act (ACA) risk- adjustment amounts • The company ...

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    • Authors: Annette James, Nancy Hubler
    • Date: Oct 2018
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
    • Publication Name: Health Watch
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Statutory accounting; Health & Disability>Health insurance