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  • Assessing the Transfer of Risk: An Actuarial Perspective
    standards. International Financial Reporting Standard (IFRS) No. 4 (“Insurance Contracts”), dealing with accounting ... account- ing periods beginning on July 1, 2005. Under IFRS 4, Assessing the Transfer of Risk: An Actuarial ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
  • 2001 CSO Table
    the accumulated premiums paid. 2001 CSO Table 17 I have a few observations. First of all, the ... $40 $45 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Duration 1980 CSO Stat Basic R sv 2001 CSO ...

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    • Authors: Christian J DesRochers, Michael Palace
    • Date: Sep 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Life Insurance
  • Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A
    ....... 4 Insurable Interest (Chapter II, Page 17)................................................ ... ................................................ 17 Regulation Section 1.7702-2 (Chapter III, Page 59) ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Brian A King
    • Date: Jan 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Life Insurance; Public Policy
  • Failed Contracts Under Internal Revenue Code, Section 7702
    7702(g) says and as is documented in Revenue Ruling 91-17--that's one of the few rulings issued thus far dealing ... obligations of the insurance company. Revenue Ruling 91-17 held that the income on a failed life insurance contract ...

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    • Authors: Application Administrator, Christian J DesRochers
    • Date: Oct 1995
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Public Policy
  • Evolution of the Product Development Process
    because I might end up in a situation like Chart 17. Now I've increased the difficulty in trying to assess ... .... i-_ i i+_ 3101 PANEL DISCUSSION CHART 17 PRICE CURVE SPDA Price A ....................

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    • Authors: Shane A Chalke, Christian J DesRochers, Dale Hagstrom, Larry L Schreiber
    • Date: Oct 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Pricing - Annuities; Life Insurance>Pricing - Life Insurance
  • Revolution in Technology
    Revolution in Technology 1992 SOA Annual Meeting, Washington, D.C. This session discussion ... In 1989, 46% of the kids aged between three and 17, according to the census study, used computers regularly ...

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    • Authors: Christian J DesRochers, Thomas Marra, George Gilder
    • Date: Oct 1992
    • Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Global Perspectives; Public Policy; Technology & Applications
  • Deferred Annuities
    Deferred Annuities This session discussion: Product design, Risks and how to deal with them, Special ... I I I 0 1 2 3 4- 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 TERM TO MATURITY 201 DEFERRED ANNUITY ...

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    • Authors: Arthur V Anderson, Christian J DesRochers, Donna Claire, Application Administrator, Paul H LeFevre
    • Date: Apr 1985
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities
  • Life Product Development Update
    Life Product Development Update This session at the SOA 1990 San Francisco Spring Meeting covers individual ... 25% 0.00% i 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Year LIFE PRODUCT DEVELOPMENT UPDATE ...

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    • Authors: Application Administrator, Christian J DesRochers, Timothy Pfeifer, Mark A Tullis
    • Date: Jun 1990
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance