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  • New Products Accounting Alternatives
    management and mortality experience. Using these as the primary basis for profit recognition results in earnings ... Recommendation and Interpretation 1-1, which was a direct result of the AICPA/Academy task force dealing ...

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    • Authors: Bruce Bengtson, William J Schreiner, Edward Silins, Michael M Sonderby
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance
  • Has The National Association Of Insurance Commissioners 'NAIC' Annual Statement Blank Outlived Its Usefulness?
    that management is adhering to the standards of care and prudence in the management of funds entrusted ... regulatory action... The key elements of the system direct the bulk of the effort where it is most likely ...

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    • Authors: Angelica Michail, Anthony F Crocker, Hugh J McFarland, John O Montgomery, Gary K Ransom, Walter Rugland, William J Schreiner, Richard H Snader, William D Ward
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Current Topics In Financial Reporting
    limitation of 150% of one year's premium. The primary guidance received by Valuation Actuaries is from ... was modified to require identification of the primary location of the company's 2572 CURRENT TOPICS ...

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    • Authors: Wayne Kauth, William J Schreiner, Wayne S Upton, George R. Wallace
    • Date: Oct 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Financial Reporting For New Generation Life And Annuity Products
    of side-tracking the Academy Committee from its direct review of Recommendation 7, but at the same time ... discussion of this issue at the 1984 SOA meetings. The primary objective is to gain a sense of direction supported ...

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    • Authors: John W Brumbach, Douglas Doll, Thomas J Leary, Cande Olsen, William J Schreiner
    • Date: May 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Financial Reporting Topics - Current Interest
    made to the authorities for some changes. The primary studies have been joint efforts of the CIA and ... extraordinary item, a prior period adjustment or a direct surplus transaction. The Task Force envisages the ...

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    • Authors: David N Becker, Richard Kischuk, John O Montgomery, William J Schreiner, Horace W McCubbin
    • Date: Oct 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Experience-Rating Group Life Insurance
    while the entire portfolio remained profitable. If care was taken by the actuary to develop as unbiased ... pure accounting method does not provide for a direct recovery of the deficit. In policy years following ...

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    • Authors: John C Angle, William A Bailey, Application Administrator, Theodore W Garrison, Hans U Gerber, Donald A Jones, Edward J Porto, William J Schreiner, Myron Henry Margolin, James E Jeffrey
    • Date: Oct 1974
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Group plans - Life Insurance; Modeling & Statistical Methods
  • Allocation Of Assets And Investment Income
    tracked, and investments in assets were credited in direct proportion to the generation of the assets. The ... F@deral Income Tax allocation was thought through care- fully ten years ago, recent developments have knocked ...

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    • Authors: Albert K Christians, Gareth W Evans, Richard Kischuk, Charles C McLeod, Carl R Ohman, William J Schreiner, Stanley B Tulin
    • Date: Apr 1982
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Asset allocation; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Current Topics In Financial Reporting
    life annual statement be separated into their direct, assumed and ceded components. Thus we may very ... recognition should be required when future health care and maintenance costs are expected to exceed revenues ...

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    • Authors: Keith F Deviney, David R Johnston, James Milholland, William J Schreiner, Wayne S Upton, William D Ward
    • Date: May 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Current Topics in Financial Reporting
    Valuation Office uses to assign classifica- tions to direct placement debt securities. The rules that arc currently ... One project concerns the accounting for continuing care retirement arrange- ments. The AICPA has drafted ...

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    • Authors: Charles C McLeod, William J Schreiner, Wayne S Upton, Brian Zell
    • Date: May 1987
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Ask The Experts
    credits, which are greater than the respective direct reserve, be handled? Should they simply be calculated ... calculated and posted? Should they be capped at the direct reserve? If they’re capped, should it be in the ...

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    • Authors: Frank M Amrine, Andrew Bodine, Armand de Palo, Mark Freedman, Charles D Friedstat, James P Greaton, Meredith Ratajczak, William J Schreiner, Stephen N Steinig
    • Date: Nov 2001
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Public Policy