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  • Mutual Company GAAP
    CALVERT A. JARED, II ROBERT J. LALONDE Recorder: DAVID S. WEINER o What are the objectives of mutual company ... deposit. Some people would call it, at least on annuity type products, break-even interest rate, where ...

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    • Authors: Kriss Cloninger, Calvert A Jared, Robert LaLonde, Edward Robbins
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP/FAS 97/Practice Bulletin 8
    slowed down the amortization and improved earninL, s , but it just wasn't done that year. It's clear to ... pretty easy to understand how we came up with the an s'~vers in the Practice Bullet/n We're going to ...

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    • Authors: Calvert A Jared, Douglas Menkes, Meredith Ratajczak
    • Date: Jan 1991
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Reinsurance Accounting for Life and Health Insurers
    that business. It basicallyappliesto all life, annuity, and health products. It also appliesto health ... let's look at a simpleexamplefor an in-forceblock (Table 1). The example is describedin words in the NAIC ...

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    • Authors: Donald Behan, Calvert A Jared, William K Tyler, Albert J Reznicek
    • Date: Oct 1993
    • 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; Reinsurance>Health reinsurance; Reinsurance>Life reinsurance