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FAS 97
issues, unlocking of assumptions and restatement of unamortized acquisition costs, purchase accounting ... accounting, and handling the EITF ruling. Assumptions;Generally Accepted Accounting Principles=GAAP;Persistency;Deferred ...- Authors: Errol Cramer, Howard L Rosen, Eric Schuering
- Date: Jun 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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General Session
session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 The session ... overview of a variety of financial reporting topics, most of which were discussed in more detail in the subsequent ...- Authors: Errol Cramer, Douglas Doll, Sam Gutterman
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Reserving Issues for Variable Annuities
for Variable Annuities Panelists at this session of the SOA 2003 Washington, DC Spring Meeting discuss ... GAAP and tax. Methodologies and the effect of a proposed Standard of Practice are discussed. Annuity ...- Authors: Application Administrator, Errol Cramer, Vincent Y Y Tsang, John O Esch
- Date: May 2003
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Variable annuities
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Equity-Indexed Products: Valuation Issues
Equity-Indexed Products: Valuation Issues The 1997 Valuation Actuary Symposium, Session 16 examines ... valuation;Cash flow testing;Derivatives;National Association of Insurance Commissioners=NAIC;Risk-based capital=RBC;Securities ...- Authors: Application Administrator, Errol Cramer, Edwin Reoliquio Raquel, H Shumrak
- Date: Sep 1997
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Equity-indexed annuities
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Current Topics in Annuity Financial Reporting
Current Topics in Annuity Financial Reporting Presented at May 1996 Spring Meeting. This ... annuity financial reporting topics, including: status of annuity valuation law revisions and proposed Actuarial ...- Authors: Thomas Campbell, Errol Cramer, John Harrington
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Equity-Indexed Annuities: Regulatory Issues
Issues This session at the SOA 1998 Maui I Spring Meeting presents an overview of equity-indexed product ... testing;Derivatives;Marketing and distribution;National Association of Insurance Commissioners=NAIC;Nonforfeiture benef ...- Authors: Errol Cramer, Donna Claire, Noel Abkemeier
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Equity-indexed annuities
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Current Developments in Financial Reporting
Financial Reporting This forum presents the latest developments at the FASB, AICPA, NAIC, SEC, and Actuarial ... including the actuarial opinion memorandum 'AOM' and the standard valuation law. From the Record ...- Authors: Errol Cramer, Helen Galt, Craig R Raymond
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Risks to GICS from Plan Participants' Withdrawal or Transfer of Funds
or Transfer of Funds This session is about the measurement and management of the risk of transfers by ... k plans. Includes a discussion of the various types of GICs marketed. Annuity reserves;Asset ...- Authors: Roxann Brennfoerder, Errol Cramer, David Driscoll, Victor Gallo, Larry M Gorski, Ruthann Hall, Thomas K Heau
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Group plans - Annuities
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Life and Annuity Valuation Issues
and Annuity Valuation Issues This session from the 1993 Valuation Actuary Symposium explores issues ... associated with Life and Annuity Valuation including the status of Guideline XXX and practical compliance issues ...- Authors: Errol Cramer, Karen MacDonald, W Keith Sloan
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Actuarial Profession>Best practices; Public Policy
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Integration
Integration Luncheon speaker at the 2000 Valuation Actuary Symposium held in Washington DC, September ... her role as a risk management specialist at the Office of Thrift Supervision Privacy laws;Mergers & ...- Authors: Errol Cramer, Mary Jane Cleary
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge
- Topics: Public Policy