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  • VM-20 PBR for Life Insurance--Survey Highlights
    VM-20 PBR for Life Insurance--Survey Highlights A description of KPMG's survey findings ... Insurance--Survey Highlights A description of KPMG's survey findings of 20 companies about principle-based ...

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    • Authors: Emily Cassidy, Hans Harris
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
  • ULSG SOP 03-1 Reserving Practices – Survey Highlights
    credits if interest rates rise without the higher mortality and expense charges and rider fees often associated ... the SOP 03- 1 calculation process is the scenar- io(s) used to project liability cash flows. The guidance ...

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    • Authors: Emily Cassidy
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • fr-2016-iss-104-cassidy-kim-gray
    regulatory or tax com- pliance. Sales of Fixed Indexed Annuity (FIA) products have in-creased rapidly over the ... leads to many unique valuation situations for which U.S. GAAP is not prescriptive. While for deferred annuities ...
    • Authors: Emily Cassidy, Hye-Jin Kim, Laura S Gray
    • Date: Mar 2016
    • Publication Name: The Financial Reporter