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  • The Financial Reporter
    case, the difference between accounting for the direct contract and the ceded contract under different ... insurance company could elect to account for both the direct universal life contract and the ceded reinsurance ...

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    • Authors: Richard H Browne, Arnold Dicke, Dennis Lauzon, David L White, Steven Siegel, Donald Solow, Leonard Reback, Darin Zimmerman
    • Date: Dec 2006
    • Publication Name: The Financial Reporter