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  • The Financial Reporter, September 2020, Issue 123
    market risk benefit (MRB) classification as for direct annuitization, death or other insurance features ... under the same guidance as accounting for the direct feature (ASC 944-40-25-41). Deferred Acquisition ...

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    • Authors: Society of Actuaries
    • Date: Sep 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, November 2020
    interest sensitive life and term) have been the primary focus for robust pricing analysis. Many term ... (LDTI) will complicate the relationship between direct and ceded reinsurance accounting. In the September ...

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    • Authors: Society of Actuaries
    • Date: Nov 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • Taxing Times
    legislation, which is discussed later. Today, the primary interpretive questions involving Section 264(a) ... similar to those Congress had previously denied for direct premium payments. If the premiums themselves were ...

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    • Authors: Society of Actuaries
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • The Financial Reporter, December 2017, Issue 111
    in Nashville. Of note, our section is now the primary sponsor of the VAS. • Continuing to provide ... newsletter will continue to be the section’s primary vehicle for providing members with updates on ...

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    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, July 2020, Issue 122
    disclosure into ratings determinations. The NAIC should direct regulators to treat this information as supplemental ... companies with inadequate reserves: the first are “primary” reserving standards tailored to individual classes ...

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    • Authors: Society of Actuaries
    • Date: Jul 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • February 2020 issue of Taxing Times
    to comply with Form 1099-LS requirements if the direct owner of a policy does not provide sufficient ... pany’s perspective, it is worth noting that only a direct acquirer is required to furnish the RPS statement ...

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    • Authors: Society of Actuaries
    • Date: Feb 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • The Financial Reporter, March 2020, Issue 120
    Mark Walker and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ... implications to social, financial, retirement and health care systems. It involves a symposium that was held ...

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    • Authors: Society of Actuaries
    • Date: Mar 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, September 2019, Issue 118
    in Sections III, IV and V. Credibility is a primary consideration when analyzing experi- ence data ... new exercise for many practicing actuaries. The primary methods used to set margins are sensitivity testing ...

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    • Authors: Society of Actuaries
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, June 2019, Issue 117
    The Financial Reporter, June 2019, Issue 117 Read the June 2019 edition of The Financial Reporter ... informed interpretations and choices. One of the primary paragraphs in ASU 2018-12 addressing the topic ...

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    • Authors: Society of Actuaries
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting