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  • Current Topics in GAAP
    change your whole life contract to a long-term-care contract, and therefore, it's not an internal replacement ... contract—as long as the GMDB didn't become the primary benefit and everything else in the SOP was satisfied ...

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    • Authors: Charles Carroll, John Morris, David Rogers, Phillip Shane Elenbaas, David M Brown
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]