Description: This presentation is an open forum, session number 11OF, from the 2000 Valuation Actuary Symposium, held September 14-15 in Washington, DC. The panelists discuss recent Generally Accepted Accounting Principles [GAAP] developments and practical problems in implementing and maintaining GAAP systems. Topics include recent GAAP pronouncements and American Institute of Certified Public Accountants [AICPA] Insurance Companies Committee developments. Discussion from participants is included.

Description: Stochastic DAC Unlocking for Variable Annuity Products by Alastair Longley-Cook, Dick Shaw, Mike Sherrill, and Jay Vadiveloo from The Financial Reporter, March 2001, Issue No. 45.