1 - 4 of 4 results (0.72 seconds)
Sort By:
  • Hedging Variable Annuity Guarantees: A Practical Discussion
    Hedging Variable Annuity Guarantees: A Practical Discussion From a session at the Spring meeting of ... panelists discuss the benefits of hedging variable annuity guarantees, the challenges they face and how they ...

    View Description

    • 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
  • A Comparison of Alternative Generally Accepted Accounting Principles GAAP Methodologies for Universal Life
    PRINCIPLES (GAAP) METHODOLOGIES FOR UNIVERSAL LIFE S. MICHAEL McLAUGHLIN ABSTRACT Several methods are ... expenses; i' = interest rate earned; q' = mortality rate; DB = death benefit; w' = withdrawal ...

    View Description

    • 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]
  • FAS No. 97 Brings Sweeping Changes
    FAS No. 97 Brings Sweeping Changes FASB's Statement of Financial Accounting Standards No. 97 contains ...

    View Description

    • Authors: Mark Evans
    • Date: Jul 1988
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • Amortizing Acquisition Expenses in Proportion to Premium Revenues
    actual premium revenues or actual premium in force a s compared to those expected in the construction of ... expected premium revenues. The last group is the annuity family of methods, which annuitizes deviations ...

    View Description

    • 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