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  • Session 66: Statutory and GAAP Valuation and Regulatory Update
    Session 66: Statutory and GAAP Valuation and Regulatory Update The presenters at this session ... statutory valuation, U.S . GAAP and regulatory capital issues pertaining to life and annuity products as well ...

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    • Authors: Jason Kehrberg, Eve-Simone Pastor, Robert E Winawer
    • Date: May 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
    its recovery. It created a unique challenge for mortality/longevity assumption setting for current death ... Market Change MRB is the fair value of a company’s contractual obligations to protect policyholders against ...

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    • Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
    • Date: Nov 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Mind the GAAP and Non-GAAP
    duration targeted improvements (LDTI) by the life and annuity industry. Companies have dedicated staff to large ... of business may be divested completely. A company’s non-GAAP philosophy will need to be carefully framed ...

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    • Authors: Robert E Winawer
    • Date: Sep 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]