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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 ...

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    • 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
  • The Financial Reporter
    case, the difference between accounting for the direct contract and the ceded contract under different ... insurance company could elect to account for both the direct universal life contract and the ceded reinsurance ...

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    • Authors: Richard H Browne, Arnold Dicke, Dennis Lauzon, David L White, Steven Siegel, Donald Solow, Leonard Reback, Darin Zimmerman
    • Date: Dec 2006
    • Publication Name: The Financial Reporter
  • Fair Value for Variable Annuity Guarantees
    Fair Value for Variable Annuity Guarantees Update on FASB's tentative decision ... non-traditional contracts which “allow the policyholder to direct all or a portion of his or her account balance ...

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    • Authors: Leonard Reback
    • Date: Dec 2015
    • Publication Name: The Financial Reporter
  • GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
    GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP ... loans that meet certain criteria (i.e., having a direct relationship with the debtor) would be eligible ...

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    • Authors: Leonard Reback
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Calculating Liquidity Premiums for Insurance Contracts
    Calculating Liquidity Premiums for Insurance Contracts Feature article discussing the latest decision ... should be very small, similar to that of most direct insurers. Since reinsurers may assume in force ...

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    • Authors: Leonard Reback
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Fair Values Disclosures For Financial Instruments Under FAS 157
    Fair Values Disclosures For Financial Instruments Under FAS 157 Certain fair value measurements involving ... regarding prospective unlocking of long-term care reserves. Rowen Bell 28 From Those Wonderful ...

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    • Authors: Leonard Reback
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
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