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  • Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                           Part I: Context
    In 2018, the Financial Accounting Standards Board (FASB) adopted significant revisions to the U.S. GAAP ... Update (ASU) 2018-12. The title of ASU 2018-12 is “Targeted Improvements to the Accounting for Long-Duration ...

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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
  • Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                            Part II: Conclusions
    In 2018, the Financial Accounting Standards Board (FASB) adopted significant revisions to the U.S. GAAP ... Update (ASU) 2018-12. The title of ASU 2018-12 is “Targeted Improvements to the Accounting for Long-Duration ...

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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
  • NAIC Health Update
    This article focuses on items of interest to health actuaries from the recent NAIC meeting in Philadelphia ... Insurance & Managed Care Committee Experience Rating for Individual Medical The Academy’s Task Force ...

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    • Authors: Rowen Bell
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Health Watch
    • Topics: Health & Disability
  • Health Regulatory Update
    Health Regulatory Update This session at the 2003 Valuation Actuary Symposium covers regulatory activity ... activity with respect to health insurance that is of interest to valuation actuaries. Topics discussed ...

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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
    NAIC Health Update NAIC Health Update by Rowen B. Bell from Health Section News, June 2002, ... insurance;Health reserves;Long-term care insurance=LTCI;National Association of Insurance Commissioners=NAIC; ...

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    • Authors: Rowen Bell
    • Date: Jun 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Health Watch
    • Topics: Health & Disability
  • Will Your Unpaid Loss Reserve Stand Upto IRS Scrutiny?
    writers of health insurance in the U.S. are taxed as “nonlife insur- ers” and thus fall under Section ... Section 832 of the U.S. Tax Code, which allows the insurer to deduct losses incurred on health policies in ...

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    • Authors: Rowen Bell
    • Date: Dec 2000
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Health Watch
    • Topics: Health & Disability