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  • The Financial Reporter
    secondary guarantee (ULSG) products. This is a direct result of New York’s rejection of the Actuarial ... mates of fulfillment cash flows for an underlying direct insurance contract that are recognized immediately ...

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    • Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
    • Date: Sep 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
  • Highlights of Section’s IFRS Research Project
    nondeferrable acquisition costs, so these (term, long-term care and participating life) have GAAP losses in year ... significant source of profit (SPDA, SPIA, long-term care and Highlights of Section’s IFRS Research Project ...

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    • Authors: R Thomas Herget
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Covering the Bases
    Covering the Bases This article compares earnings emergence under five popular world-wide accounting ... IFRS and Solvency II. The term product has both direct and ceded. The ceded illustra- tion shows both ...

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    • Authors: R Thomas Herget
    • Date: Sep 2015
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
  • The Financial Reporter
    ance. In the real world, neither investment banks, direct writers, or reinsurers can take on the whole risk ... risks. The direct writer needs to determine their risk tolerance and take some risk. Direct writers are ...

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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