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  • Ask the Experts
    there are surprises. You have to be able to take care of those other things. After you obtained this block ... yes, you would. The statutory valuation doesn't care about the tax ramifications of the mechanics of ...

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    • Authors: Douglas Doll, Michael E Mateja, Edward Robbins
    • Date: Sep 1997
  • Market Valuation of Liabilities
    the available-for- sale category and that's our primary concern. Available-for-sale assets must be valued ... actuarial point of view, the difference between your primary DAC and what I call a shadow DAC. The shadow DAC ...

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    • Authors: Robert P Butsic, Douglas Doll, Edward Robbins, Kin O Tam
    • Date: May 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting