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  • PBA Corner
    PBA Corner Discusses the VM-20 impact testing to be done by 25 insurers. Principles-based reserves=PBR; 9261 12/1/2010 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Coordinating VM-31 With ASOP No. 56 Modeling
    Coordinating VM-31 With ASOP No. 56 Modeling An overview of how the VM-31 requirements for documenting PBR approaches and assumptions can/should reflect the Actuarial Standard of Practice on ...

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    • Authors: Karen Rudolph
    • Date: Jul 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Life Insurance
  • PBA Corner
    PBA Corner update on regulatory issues focusing on PBR reserves;statutory;principle-based ;regulatory;conservatism 6442471110 9/1/2016 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Sep 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • PBA Corner
    PBA Corner Activity surrounding the principle-based approach to statutory reserves and minimum regulatory capital is gaining momentum. This article will allow those readers who are not as close ...

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    • Authors: Karen Rudolph
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Principle-Based Reserves Update
    Principle-Based Reserves Update Update on the Standard Valuation Law amendments and the proposed Valuation Manual. Principles-based reserves=PBR; 9250 9/1/2008 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Principle-Based Reserves Update
    Principle-Based Reserves Update The NAIC calendar for 2008 is well underway. An overview of recent activity within certain aspects of the groups associated with the evolution of the Valuation ...

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    • Authors: Karen Rudolph
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • PBA Corner: PBA Items From NAIC Winter National Meeting
    PBA Corner: PBA Items From NAIC Winter National Meeting Feature article that gives updates from the NAIC Winter National Meeting in regard to PBA. Principles-based approach=PBA;Risk-based ...

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    • Authors: Karen Rudolph
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • PBA Corner
    PBA Corner Information regarding the Economic Scenario Generator to be used when calculating Principle-based reserves and implementing VM20. ;; Accounting standards; Life insurance; Financial ...

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    • Authors: Karen Rudolph
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Principle-Based Reserves Update
    Principle-Based Reserves Update Discussion of progress made at the NAIC Fall National Meeting on amendments to the Standard Valuation Law, the Valuation Manual - particularly with regard to ...

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    • Authors: Karen Rudolph
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • PBA Corner
    PBA Corner Summarizes the efforts to complete the Valuation Manual by March 2010, for the NAIC's March meeting. Asset modeling;Life reserves;Principles-based reserves=PBR;Interest rate ...

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    • Authors: Karen Rudolph
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
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