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Chairpersons Corner Another Good Year for SmallCo
Chairpersons Corner Another Good Year for SmallCo A review of the major activities and accomplishments of the Smaller Insurance Company Section over the last year. Principles-Based Reserves; ...- Authors: Mark C Rowley
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
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Complying with the Actuarial Opinion and Memorandum Regulation in 2010: Which Interest Rate Scenarios are “Moderately Adverse”?
Complying with the Actuarial Opinion and Memorandum Regulation in 2010: Which Interest Rate Scenarios are “Moderately Adverse”? The Actuarial Opinion and Memorandum Regulation states that the ...- Authors: Mark C Rowley, Robert Guth, Donald Walker
- Date: Jun 2011
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
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A Few Thoughts About Tax Reform
A Few Thoughts About Tax Reform A description of the changes brought about by the tax reform in December 2017. Financial reporting 6442483498 6/1/2018 12:00:00 AM ...- Authors: Pamela Hutchins, Mark C Rowley
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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2001 CSO Adopted!—What Now?
2001 CSO Adopted!—What Now? This past December the NAIC adopted the 2001 CSO mortality table. Now things will get interesting as the states consider when they will adopt the table Life reserves; ...- Authors: Mark C Rowley
- Date: May 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
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Section 7 Update
Section 7 Update Status of state passage of the new Actuarial Opinion and Memorandum regulation and its effect on Section 7 opinions. Life valuation;National Association of Insurance ...- Authors: Mark C Rowley
- Date: Nov 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
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A Few Thoughts About Tax Reform
A Few Thoughts About Tax Reform Discusses how the December 2017 US tax reform affects smaller insurance companies. Tax accounting;Taxes=Taxation 6442481079 2/1/2018 12:00:00 AM ...- Authors: Pamela Hutchins, Mark C Rowley
- Date: Feb 2018
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Chairperson's Corner
Chairperson's Corner Introduction to articles about Tax Reform Tax accounting;Taxes;Asset adequacy analysis 6442481080 2/1/2018 12:00:00 AM ...- Authors: Mark C Rowley
- Date: Feb 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting
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SmallCo at the 2013 Annual Meeting
SmallCo at the 2013 Annual Meeting This article discusses the sessions that the Smaller Insurance Company Section sponsored at the Annual Meeting in October 2013 in San Diego, California.- Authors: Mark C Rowley
- Date: Mar 2014
- Competency: Communication>Oral communication
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting