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  • SEC Objects To Prospective Unlocking Of LTC Reserves
    prospective unlocking of benefit reserves for long-term care LTC insurance was not an acceptable practice under ... some additional context. Health reserves;Long-term care insurance=LTCI; 9243 9/1/2008 12:00:00 AM ...

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    • Authors: Rowen Bell
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                           Part I: Context
    medical, Medicare Advantage and Medicaid managed care—are classified as short-duration rather than long-duration ... long-duration health insurance products such as long-term care (LTC), individual disability income (IDI) and critical ...

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    • Authors: Rowen Bell
    • Date: Aug 2021
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
  • Valuation Issues for Statements of Actuarial Opinion
    NAIC, set up separate assets. SSAP 84 on health-care receivables talks about the need to do this in ... adopt a new contract reserve standard for long-term care. That would get into the model regulation, and ...

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    • Authors: John Fritz, Thomas Snook, Rowen Bell
    • Date: May 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting