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Minimum Garanteed Benefits of Variable Annuities
session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Discussion ... Accounting standards;American Academy of Actuaries=AAA;Annuity reserves;Cash flow testing;Coinsurance;Deterministic ...- Authors: Franklin Clapper, Kerry Krantz, John M O'Sullivan, Stephen A J Sedlak, Cindy Barnard, Charles Dana Tatro
- Date: Sep 2000
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
Meeting. This session covers the AICPA's proposed statement of position on accounting and reporting ... guaranteed minimum death benefits 'GMDBs'. Annuity reserves;Financial Accounting Standards Board=FASB;Guaranteed ...- Authors: Louis Lombardi, David C Scheinerman, Karen DeToro
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]