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  • Amortizing Acquisition Expenses in Proportion to Premium Revenues
    Amortizing Acquisition ... 797 15 . . . . . . 0.790 16 . . . . . . 0.782 17 . . . . . . 0.775 18 . . . . . . 0.769 19 . ... 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 INPUT 110% LAPSE ...

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    • Authors: Mark Evans
    • Date: Oct 1988
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Expenses - Life Insurance
  • A Comparison of Alternative Generally Accepted Accounting Principles GAAP Methodologies for Universal Life
    assumptions: 7_,, v' ,Px (DE) = (i - k) ~, v' ,Px (R') (17) and E' =kR ' . At issue, if k is negative ... years. This reduced the interest margin needed to 17 basis points. It seems that with this method relatively ...

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    • Authors: Mark Evans, S Michael McLaughlin, Donald R Sondergeld
    • Date: Oct 1987
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Hedging Variable Annuity Guarantees: A Practical Discussion
    Hedging Variable Annuity Guarantees: A Practical Discussion From a session at the Spring meeting of the Society of Actuaries held in San ... Guarantees 17 example, if your data system still isn't updated ...

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    • Authors: Zafar Rashid, Francis Sabatini, Application Administrator, Daniel D Heyer, Mark Evans
    • Date: Jun 2004
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Guaranteed living benefits; Annuities>Variable annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Stochastic models