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  • Emerging Underwriting Methodologies and their Impact on Mortality Experience Delphi Study
    Emerging Underwriting Methodologies and their Impact on Mortality Experience Delphi Study A Delphi study was conducted to get input regarding current and future accelerated underwriting ...

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    • Authors: Patricia Matson, Jack T Kerbeshian
    • Date: Jul 2018
  • Life & Annuity Case Study: Lincoln Memorial Life Ins.
    Life & Annuity Case Study: Lincoln Memorial Life Ins. This case study is intended to educate insurance professionals on historical insurer impairments and insolvencies and possible future ...

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    • Authors: David Heppen, Patricia Matson, Anna bondyra
    • Date: Jan 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
    • Topics: Enterprise Risk Management>Financial management; Finance & Investments>Asset liability management
  • Implementation Issues Arising from SOP 05-1
    Implementation Issues Arising from SOP 05-1 In September 2005, the AICPA issued SOP 05-1, Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or ...

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    • Authors: Patricia Matson, ANDY FERRIS
    • Date: Sep 2006
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Friends Don't Let Friends Ignore Actuarial Standards of Practice
    Friends Don't Let Friends Ignore Actuarial Standards of Practice Article describes the importance of reading, following, and commenting on ASOPs Actuarial Standards of ...

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    • Authors: Patricia Matson
    • Date: Sep 2014
    • Competency: Professional Values>Ethical standards; Professional Values>Practice expertise
    • Publication Name: The Stepping Stone
    • Topics: Actuarial Profession>Standards of practice
  • The Financial Reporter
    The Financial Reporter Full version of The Financial Reporter, Number 41, February 2000. 25553 2/1/2000 12:00:00 AM ...

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    • Authors: Robert A Brown, Anson Glacy, Larry M Gorski, R Thomas Herget, G Mitchell, Thomas Nace, Edward Robbins, Raymond Ted Schlude, Darryl Wagner, Michelle Chong Tai-Bell, Patricia Matson
    • Date: Feb 2000
    • Publication Name: The Financial Reporter
  • Mental Illness and Its Impact on U.S. Mortality and Longevity
    Mental Illness and Its Impact on U.S. Mortality and Longevity This report examines the impact of the COVID-19 pandemic on mental illness and the impact of mental illness on mortality and ...

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    • Authors: Rebecca Sheppard, Patricia Matson
    • Date: Nov 2022
    • Competency: External Forces & Industry Knowledge
    • Topics: Demography
  • Demutualization: Filling the “GAAP” in Accounting
    Demutualization: Filling the “GAAP” in Accounting Demutualization: Filling the “GAAP” in Accounting by Darryl G. Wagner and Patricia E. Matson from The Financial Reporter, February 2000, Issue ...

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    • Authors: Darryl Wagner, Patricia Matson
    • Date: Feb 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • PBR, How Shall I Examine Thee? Let Me Count the Ways
    PBR, How Shall I Examine Thee? Let Me Count the Ways A description of how auditors or examiners can evaluate whether PBR reserves are adequate and reasonable. Standard valuation law;Statutory ...

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    • Authors: Patricia Matson, Andrew Rarus, Leslie Jones
    • Date: Sep 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Payout Annuities Under GAAP [Basic]
    Payout Annuities Under GAAP [Basic] Excel spreadsheet showing immediate annuity example of GAAP benefit reserves and Unearned Revenue Liability calculation from the U.S. GAAP & IFRS: Today ...

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    • Authors: Patricia Matson
    • Date: Sep 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Santa Claus, The Easter Bunny, And Illiquidity Premium
    Santa Claus, The Easter Bunny, And Illiquidity Premium Feature article discussing the use of fair value or market consistent measurement for the valuation of insurance liabilities. International ...

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    • Authors: Patricia Matson
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
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