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  • GAAP for Medicare Supplement Policies
    GAAP for Medicare Supplement Policies This paper examines five alternative valuation methods - prospective, retrospective, global, intermediate, and static - for the proper application of GAAP to ...

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    • Authors: Alfred Raws
    • Date: Oct 1990
    • 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]; Health & Disability>Health insurance
  • Estimating Incurred But Not Reported Life Claims
    Estimating Incurred But Not Reported Life Claims This article is designed to provide a statistical method for reviewing the accuracy of the incurred but not reported IBNR life claim liability ...

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    • Authors: Alfred Raws
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance