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  • Variable Annuity DAC: A Survey of Current Practice
    Variable Annuity DAC: A Survey of Current Practice Variable Annuity DAC: A Survey of Current ... percent of account value) of 5, 7, 9, 11, 13, 15, 16, 17, 18, 19 and 20 percent thereafter The tables on ...

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    • Authors: Laura J Hay, Elizabeth Rogalin
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP for Nontraditional Long-Duration Contracts
    GAAP for Nontraditional Long-Duration Contracts 17 interest rate at time of annuitization and ...

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    • Authors: Edward Jarrett, Bradley M Smith, Laura J Hay
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • GAAP Issues
    GAAP Issues 2003 Valuation Actuary Symposium, San Diego, CA. This open forum addressed current issues of ... VOBA and other intangible assets GAAP Issues 17 to effectively absorb that negative goodwill ...

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    • Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy