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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 ...- 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
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The Financial Reporter
effectively amends SFAS 5, replacing it as the primary source of guidance for accounting for uncertain- ... set of assumptions is unclear (again, usually a direct reflec- tion of the statutory reserve ambiguity) ...- Authors: Richard H Browne, Robert Frasca, Norman E Hill, Christopher Perrin, Henry Siegel, Vincent Y Y Tsang, James Thompson
- Date: Mar 2007
- Publication Name: The Financial Reporter
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No-See-Ums
update describes it: “Variable fee approach for direct participation contracts “The IASB tentatively ... tentatively decided that, for insurance contracts with direct participation fea- tures, it would modify its gen- ...- Authors: Henry Siegel
- Date: Sep 2015
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Financial Reporter
Fair Value Option for Actuarial Liabilities The primary advantage of valuing liabilities at fair value ... can be derived by subtracting PVDE from the The primary advantage of valuing liabilities at fair value ...- Authors: Kenneth LaSorella, Steven Malerich, Craig Reynolds, Raymond Ted Schlude, Henry Siegel
- Date: Sep 2007
- Publication Name: The Financial Reporter
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The Home Stretch
fixed-fee service contracts that have as their primary purpose the provision of services. The boards ... related to successful acquisition efforts; and b) direct costs that are related to the acquisition of a ...- Authors: Henry Siegel
- Date: Jun 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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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 ...- 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
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The Financial Reporter
similar risks. Consistency of treat- ment is a primary concern. Though again not explicitly stated, the ... arises when life, disability income, or long-term care policies are replaced, but the policyholder pays ...- Authors: Robert Frasca, Donna Claire, Henry Siegel, Ronora Stryker
- Date: Jun 2007
- Publication Name: The Financial Reporter
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The Financial Reporter
secondary guarantee (ULSG) products. This is a direct result of New York’s rejection of the Actuarial ... mates of fulfillment cash flows for an underlying direct insurance contract that are recognized immediately ...- Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
- Date: Sep 2014
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
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No-See-Ums (Part 2)
the adjustment, the board concluded that all the direct effects of the change should be recognized in ... will draft guidance on the precise meaning of “direct effect.” For contracts accounted for using the ...- Authors: Henry Siegel
- Date: Mar 2017
- Competency: Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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10 Things I Think About the New Insurance Contracts IFRS
good for everyone. 2. If I’m an analyst, I don’t care whether a loss on a contract at issue is subtracted ... its business is interest sensitive. I don’t really care if interest rates go up 50 basis points if I have ...- Authors: Henry Siegel
- Date: Dec 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]