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  • Universal Life GAAP - A Survey
    Universal Life GAAP - A Survey This article describes that some companies are ‘approaching the problem ... problem of how to accommodate Universal Life in GAAP statements by using a simple method which produces not ...

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    • Authors: Douglas Doll
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
    New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement ... discusses alternative methods of reporting used by life insurance companies to better measure financial ...

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    • Authors: Arnold Dicke
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Report on Premium Persistency Assumptions of Flexible Premium Universal Life Products
    Report on Premium Persistency Assumptions of Flexible Premium Universal Life Products This article gives ... the 88-page report including detailed assumptions for products including universal life with secondary ...

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    • Authors: Carl Friedrich, Donna Christine Megregian, Susan Saip
    • Date: Oct 2012
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Product Matters!
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance
  • Ask the Experts
    Standards Board=FASB;Globalization;Group health plans;Group life plans;Health reserves;Pension annuities;Policy ... able annuities;Deferred acquisition cost=DAC;Mortality risk; 14739 9/14/2000 12:00:00 AM ...

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    • Authors: David N Becker, Application Administrator, J Campbell, Martin Claire, Mark F Davis, John Di Joseph, George Harrison, Kerry Krantz, Daniel J McCarthy, James L McCallen, Benjamin George Peters, Michael Sparrow
    • Date: Sep 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy; Reinsurance>Financial reporting for reinsurance
  • ULSG SOP 03-1 Reserving Practices – Survey Highlights
    ULSG SOP 03-1 Reserving Practices – Survey Highlights The article discusses industry practices relating ... valuation for universal life with secondary guarantee products. universal life;GAAP reserves;secondary ...

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    • Authors: Emily Cassidy
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • Embedded Risk in Settlement Options on Older Life and Annuity Contracts
    Options on Older Life and Annuity Contracts Embedded Risk in Settlement Options on Older Life and Annuity ... Accounting Principles=GAAP;Life insurance;Mortality assumption;Mortality rates=Mortality tables=Death rates ;Payout ...

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    • Authors: John Ladley, Kenneth Beck
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Variable Annuity DAC: A Survey of Current Practice
    Variable Annuity DAC: A Survey of Current Practice Variable Annuity DAC: A Survey of Current Practice by ...

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    • Authors: Laura J Hay, Elizabeth Rogalin
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Treasurer’s Report—2001
    Treasurer’s Report—2001 Treasurer’s Report of the Financial Reporting Section of the Society of Actuaries—2001 ...

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    • Authors: Society of Actuaries
    • Date: Sep 2002
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • In Good Times and Bad, We are Actuaries
    the New Year. The evening was similar even after COVID-19 and social distancing and the election and everything ... ) Many other events were similar pre- and post-COVID-19. We had special dinners on my birthday, my wife’s ...

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    • Authors: Jonathan M Pollio
    • Date: Mar 2021
    • Competency: Communication; Professional Values
    • Publication Name: Small Talk
    • Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
    the Market Risk Benefit volatility that a focus group of companies incurred and summarized the most common ... high-level summary of the volatility that a focus group of companies incurred[1] and summarize the most ...

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    • Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
    • Date: Nov 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]