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  • Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                            Part II: Conclusions
    Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                            ... Board (FASB) adopted significant revisions to the U.S. GAAP insurance accounting literature, via Accounting ...

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    • Authors: Rowen Bell
    • Date: Aug 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Health Watch
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
  • Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                           Part I: Context
    Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                           Part ... Board (FASB) adopted significant revisions to the U.S. GAAP insurance accounting literature, via Accounting ...

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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
  • Will Your Unpaid Loss Reserve Stand Upto IRS Scrutiny?
    Will Your Unpaid Loss Reserve Stand Upto IRS Scrutiny? Unpaid Loss Reserve fair and reasonable test and two legal cases Utah Medical ... reserves;Internal Revenue Service=IRS; 9358 12/1/2000 12:00:00 AM ...

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    • Authors: Rowen Bell
    • Date: Dec 2000
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Health Watch
    • Topics: Health & Disability
  • Health Regulatory Update
    actuarial reserves on those policies so they conform to U.S. statutory accounting principles (SAPs). If you have ... interest rates being used for discounting conformed to U.S. standards. If any of you have offshore companies ...

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    • Authors: Robert Yee, Rowen Bell
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Health & Disability
  • NAIC Health Update
    Issue 46 17JUNE 2002 HE A LT H SE C T I O N NE W S minimum loss ratio, or other, pric- ing requirements ... positioned for growth in the 21st century as the trend of U.S. employment at small companies with less than 100 ...

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    • Authors: Rowen Bell
    • Date: Jun 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Health Watch
    • Topics: Health & Disability
  • NAIC Health Update
    the existing language regarding the preparation of U&I Exhibit Part 2B no longer made sense in light of ... rate filings in those states that have adopted the 2000 NAIC model. The Life & Health Actuarial Task Force ...

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    • Authors: Rowen Bell
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Health Watch
    • Topics: Health & Disability