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  • Moving Beyond Retrospective Testing for LTCI Reserves
    Moving Beyond Retrospective Testing for LTCI Reserves For establishing the ongoing ... adequacy of claim reserves for blocks of long-term care insurance, retro testing is a blunt tool, the results ...

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    • Authors: Allen J Schmitz, Daniel A Nitz
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Long-Term Care News
    • Topics: Financial Reporting & Accounting; Long-term Care
  • Complex Liability Modeling Issues
    financial reporting, or other purposes. The primary focus is modeling issues for variable product features ... (and you know, that wasn’t enough to make you not care about your company), that’s the most you can lose ...

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    • Authors: Kenneth Bonvallet, Mike Dorsel, Katharine Young, Douglas Robbins
    • Date: Sep 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Annuities>Pricing - Annuities; Finance & Investments>Asset liability management; Financial Reporting & Accounting; Modeling & Statistical Methods
  • Current Developments in Financial Reporting
    actuary that there will be sit- uations when special care should be exercised in considering the mate- riality ... seeks to assist the actuary in determining the primary user of his work under various cir- cumstances ...

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    • Authors: Fernand Bonnard, Glen Gammill, Wayne Kauth, Bruce E Nickerson, Joe B Pharr
    • Date: May 1978
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Task Force on Mutual Life Insurance Company Conversion
    to do much of anything. Market forces will take care of it. Imagine, for example, experience rated group ... conclude that market forces would tend to take care of their participation first of all because it is ...

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    • Authors: Daniel J McCarthy, Henry B Ramsey, Walter Shur, Harry D. Garber
    • Date: Oct 1987
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Insights into Life PBR Emerging Practices
    principle-based reserve (PBR) practices. Forty direct writers and reinsurers with 80 percent market ... Report, 2nd Quarter, 2018 shows IUL sales with a primary pric- ing objective of death benefit, guaranteed ...

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    • Authors: Kevin Carr, Andrew Radel, Chris Whitney
    • Date: Dec 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Strategic Insight and Integration>Strategy development
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Solvency, The International View
    study paragraphs 61, 62, and 63 with particular care. III these paragraphs, the question of a basic ... restates conventional views on valuing bonds, direct loans, mortgages and real estate. It also pro- ...

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    • Authors: James C Hickman
    • Date: Sep 1974
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting; Global Perspectives
  • Determination of Earnings By, and Within Lines of Business
    of view as to how these might be answered. Our primary hope is that we can stimulate some thinking on ... to line of business, let me summarize how its primary objectives, budgeting, planning and expense control ...

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    • Authors: Joseph F Crowe, Daniel J McCarthy, Richard S Robertson, Jerome M Stein
    • Date: Dec 1977
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Current Topics in Financial Reporting
    Valuation Office uses to assign classifica- tions to direct placement debt securities. The rules that arc currently ... One project concerns the accounting for continuing care retirement arrange- ments. The AICPA has drafted ...

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    • Authors: Charles C McLeod, William J Schreiner, Wayne S Upton, Brian Zell
    • Date: May 1987
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Current Developments in Financial Reporting
    health act also clarifies that qualified long-term-care policies are treated as accident and health insurance ... establishes a somewhat uniform definition of a long-term-care contract such as allowing for no cash surrenders ...

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    • Authors: Charles D Friedstat, Arthur Panighetti, Henry Siegel, Jack F Myers
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Financial Performance Measures for Mutual Companies
    likely to use something like a fund method or a a direct contribution method. So for those reasons many ... PANEL DISCUSSION In my view at this point, the primary difference in the way that stocks and mutuals ...

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    • Authors: David Ingram, Howard L Rosen, Michael Slipowitz, Forrest Allen Spooner, James L Wertheimer
    • Date: May 1987
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting