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  • Ask The Experts
    credits, which are greater than the respective direct reserve, be handled? Should they simply be calculated ... calculated and posted? Should they be capped at the direct reserve? If they’re capped, should it be in the ...

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    • Authors: Frank M Amrine, Andrew Bodine, Armand de Palo, Mark Freedman, Charles D Friedstat, James P Greaton, Meredith Ratajczak, William J Schreiner, Stephen N Steinig
    • Date: Nov 2001
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Public Policy
  • Life and Annuity Statutory Valuation Issues
    assumed, you use the same methodology as is used for direct business. You accumulate the gross premiums, ... proposed regulation. It is not meant to replace the primary nonforfeiture benefit, and it would only be available ...

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    • Authors: Thomas Campbell, Donna Claire, Meredith Ratajczak
    • Date: Sep 2002
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives
  • GAAP/FAS 97/Practice Bulletin 8
    responsible for drafting Practice Bulletin 8. The primary focus of this session is Practice Bulletin 8; however ... than investment income. For a contract where the primary source of revenue is investment income, the interest ...

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    • Authors: Calvert A Jared, Douglas Menkes, Meredith Ratajczak
    • Date: Jan 1991
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]