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  • The Financial Reporter
    best estimate assumptions over time for long-term care. In addition, the task force expects continued ... required, independent regulatory review may be the primary means used to provide an acceptable, nar- rowed ...

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    • Authors: Jerry Enoch, Mark Freedman, Thomas Nace, Shirley Hwei-Chung Shao, Henry Siegel, David Prickitt, Steven Lash, Darin Zimmerman, Rebecca Wang, Maria Mercedes Torres-Jorda
    • Date: Jun 2005
    • Publication Name: The Financial Reporter
  • U.S. GAAP Update
    The problem is that many direct writers get good reinsurance quotes. The direct writer wasn't comfortable ... years, whereas a lot of the reinsurers were. The direct company could get rid of its mortality risk or ...

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    • Authors: Robert B Thomas, Michael Hughes, Darin Zimmerman
    • Date: Oct 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Nonforfeiture Law Developments
    acknowledge that, in reality, the public has not given us direct input. Our proposal was presented at the NAIC ... and getting pushed from all sides. We took great care to ensure that the proposal states that it is the ...

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    • Authors: Frank P Dino, Thomas C Foley, Larry M Gorski, Craig R Raymond, Walter Rugland, Sheldon Summers, Robert E Wilcox, Darin Zimmerman
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance>Non-forfeiture benefits; Public Policy
  • The Financial Reporter
    equivalence of the indirect (embed- ded value) and direct methods of computing the fair value of liabilities; ... regime- switching model for market returns. Their primary reasons for using what the AAA provided were that ...

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    • Authors: Darin Zimmerman, Patricia Matson, Alfonso Gonzales, Andy Ferris, Don Wilson, Matthew Dale Clark
    • Date: Sep 2006
    • Publication Name: The Financial Reporter
  • A Sure Way to Increase Efficiency: Make Insurance Systems Speak to Each Other
    this very same problem. And why should actuaries care? To be most productive, all of our companies ... commerce, utilities, etc. Each task force has two primary tools: the request for information (RFI), and ...

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    • Authors: Steve Rydzewski, Cheryl Krueger, Darin Zimmerman, Michelle Smith, Mark Orlandi
    • Date: Oct 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Technology & Applications
  • The Financial Reporter
    at 212.773.2329 or tara.hansen@ey.com The primary implementation issue related to both risk and service ... are to be expensed when incurred, as they play no direct role in deter- mining current exit value. Discretionary ...

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    • Authors: Mark Freedman, Carol A Marler, Paul Margus, Henry Siegel, Leonard Reback, Darin Zimmerman, Vadim Zinkovsky, Tara J P Hansen, Tina Getachew
    • Date: Dec 2007
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    case, the difference between accounting for the direct contract and the ceded contract under different ... insurance company could elect to account for both the direct universal life contract and the ceded reinsurance ...

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    • Authors: Richard H Browne, Arnold Dicke, Dennis Lauzon, David L White, Steven Siegel, Donald Solow, Leonard Reback, Darin Zimmerman
    • Date: Dec 2006
    • Publication Name: The Financial Reporter
  • U.S. GAAP Update
    probably the easiest implementation option for any direct writing company because at any time it's easy ... that if you do profits followed by losses on a direct basis, you have a reserve, and if you do it net ...

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    • Authors: Carol F Salomone, Darin Zimmerman, Patricia Matson
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Coinsurance
  • The Financial Reporter
    (typically explicit contract exchange programs). The primary issue addressed by the SOP is the treatment of ... interest or care?” I’m certainly not going to deliver these words with “little interest or care” and so my ...

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    • Authors: Richard H Browne, Michael F Davlin, John Morris, Raymond Ted Schlude, Donald W Wilson, Donald Solow, Darin Zimmerman, Patricia Matson
    • Date: Mar 2006
    • Publication Name: The Financial Reporter
  • Ripe Annuities
    distribution channel we are going to address is direct response. The experience I have seen to date generally ... durations. I think this is a function of two primary factors. First, the participating companies use ...

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    • Authors: John Fenton, Thomas L May, Darin Zimmerman, Wiiliam C Tomilin
    • Date: Oct 1996
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Individual annuities