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  • PBA Corner
    SVL. These requirements are applicable to life, annuity, deposit-type contracts and health insurance business ... VM-0 Introduction, General Information and Table of Contents VM-1 Definitions for Terms in Requirements ...

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    • Authors: Karen Rudolph
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Principle-Based Reserves Update
    placeholders. • The disclosure requirements for mortality assump- tions were expanded and updated to reflect ... with the process to determine prudent estimate mortality assumptions. • In demonstrating the impact ...

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    • Authors: Karen Rudolph
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • PBA Corner
    net spread equal to 4 percent of the appropriate U.S. Treasury spot path plus 0.25 percent. Based on ... though prescribed in pattern and level of lapse. Mortality is also prescribed as is the expense allowance ...

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    • Authors: Karen Rudolph
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting