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2023-life-meeting-session-6d
the tax implications for direct writers ceding annuity blocks for both onshore and offshore reinsurance ... transfer of annuity features and guarantees to reinsurers to reinsurers that are U.S.-based and not U.S. domiciled ...- Authors: Society of Actuaries
- Date: Mar 2024
- Topics: Annuities; Financial Reporting & Accounting; Reinsurance
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Non-Variable Annuity PBR and Statutory Reserving Updates
Non-Variable Annuity PBR and Statutory Reserving Updates The American Academy of Actuaries will present ... initiatives that impact the U.S. statutory reserving methodology for non-variable annuity contracts. In particular ...- Authors: Christopher Conrad, Jason Kehrberg, John Miller
- Date: Aug 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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2023-tax-implications-annuity-reinsurance
the tax implications for direct writers ceding annuity blocks. The presenters will describe the mechanics ... the tax consequences, with the risk transfer of annuity features and guarantees to reinsurers to reinsurers ...- Authors: Erik Pronovost, Christine Watson, Matt B Jones, Stefanie Porta
- Date: May 2024
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting; Reinsurance
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2023-life-meeting-session-7c
Under U.S. GAAP long-duration targeted improvements (LDTI), some non-VA annuity products contain features ... which are required to be measured at fair value. For U.S. insurers, the question becomes 'How does the emerging ...- Authors: Society of Actuaries
- Date: Mar 2024
- Topics: Annuities; Financial Reporting & Accounting
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2022-life-session-2f
The annuity market has been declining while the registered index-linked annuity (RILA) market has been ... high-level reserving mechanics of RILA under U.S. GAAP and U.S. statutory frameworks. - Understand the regulatory ...- Authors: Society of Actuaries
- Date: Mar 2023
- Topics: Annuities; Financial Reporting & Accounting
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Annuity Financial Reporting Issues
Annuity Financial Reporting Issues Presented at May 2002 Spring Meeting. Attendees learn of recent ... international accounting standards. Accounting standards;Annuity reserves;Generally Accepted Accounting Principles=GAAP;Guaranteed ...- Authors: Robert Frasca, Michael J O'Connor, Timothy J Ruark
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Financial Reporting & Accounting
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Fixed Index Annuity LDTI implementations and considerations
Living benefits (GLWBs) in fixed index annuity products are typically accounted for under SOP03-1 under ...- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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NAIC Variable Annuity Reform—A Current Primer
NAIC Variable Annuity Reform—A Current Primer An overview of the NAIC Variable Annuity Reforms, including ...- Authors: Zohair Motiwalla
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting
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2021 Life Meeting - Session 9C: Registered Index Linked Annuity Market Update 9.1.21 Recording
The annuity market has been declining while the Registered Index Linked Annuity (RILA) market has been ...- Authors: Society of Actuaries
- Date: Sep 2021
- Competency: Results-Oriented Solutions
- Topics: Annuities; Financial Reporting & Accounting
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Progress Towards a New Approach to Regulatory Reserving and Required Capital
Required Capital This article examines the changes in U.S. regulatory reserve and risk-based capital requirements ... and risk-based capital initiatives during 2005. Annuity reserves;Life reserves;Principles-based reserves=PBR;Risk-based ...- Authors: Larry M Gorski
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance