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  • The Application of the Commissioners Annuity Reserve Method to Fixed Single Premium Deferred Annuities
    The Application of the Commissioners Annuity Reserve Method to Fixed Single Premium Deferred Annuities Noting that the Commissioners Annuity Reserve Method has been adopted by almost all states ...

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    • Authors: Howard Blakeslee, Gregory J Carney, Richard L Marker, Douglas Menkes, Alfred Raws, Robert E Rich, Steven Sommer, David Jaffe
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Annuities>Fixed annuities; Financial Reporting & Accounting>Statutory accounting
  • Application of Generally Accepted Accounting Principles to Annuities
    Application of Generally Accepted Accounting Principles to Annuities This paper explores a reserving technique in which profits are recognized as a percentage of assets. Followed by a ...

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    • Authors: Alan Dubin, Paul F Kolkman, Carol A Marler, Alfred Raws, Steven Sommer, Philip Velazquez
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • 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