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A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience
perform PBR calculations to determine the amount of Primary Security to be held. Prior to the effective date ... calculation is performed gross of reinsurance and the Primary Security re- quirement is reduced by the portion ...- Authors: Gregory Mackenzie, Chris Whitney
- Date: Dec 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Life reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance
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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations ... e., reserve remains zero and GAAP profits are a direct function of cash flows with the exception of DAC ...- Authors: Gregory Mackenzie, Tina Guo
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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LDTI Implications and Insights: IDI and LTC
LDTI Implications and Insights: IDI and LTC This article highlights the key implications ... Individual disability insurance (IDI) and long-term care (LTC) business is uniquely impacted by LDTI, requiring ...
- Authors: Robert E Winawer, Gregory Mackenzie, Kevin Desmond
- Date: Feb 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting