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Reinsurance Under PBR: An Update on the Treatment of Risk Transfer
Reinsurance Under PBR: An Update on the Treatment of Risk Transfer This article discusses the current status ... differing views, on the treatment of risk transfer in reinsurance agreements under the principle-based reserves ...- Authors: Sheldon Summers
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Reserving - Reinsurance
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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market ... Benefits Under Long-duration Targeted Improvements? This article helps companies better understand the currently ...- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting The article ... article summarizes implications of rising interest rates on U.S. GAAP and statutory financial reporting for ...- Authors: Dustin Baran-Plotkin, Kevin Desmond
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Health Insurer Balance Sheets 10 Years After ACA
since the Patient Protection and Affordable Care Act (ACA) was signed into law in March 2010. The ACA fundamentally ... stakeholders. The impacts of these programs can be seen in specific accounting items on the balance sheets ...- Authors: Scott O'Neil Jones, Samuel Jay Shellabarger
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Health & Disability; Health & Disability>Affordable Care Act (ACA)
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Claims Reserve Margin in the Health Annual Statement: A Review of 2016–2021
Margin in the Health Annual Statement: A Review of 2016–2021 In preparing claims reserves in the annual ... order to satisfy language in both in the National Association of Insurance Commissioners (NAIC) Health ...- Authors: Robert Lang, Elliot McLeRoy
- Date: Nov 2023
- Competency: Strategic Insight and Integration
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Health & Disability; Health & Disability>Claims - Health & Disability
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Introduction to Pillars One and Two for Insurers
major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on ... book-based financial statements. The article provides a summary of how these rules operate along with ...- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
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Potential Impact of Non-Variable Annuity PBR on Fixed Indexed Annuity Pricing
Potential Impact of Non-Variable Annuity PBR on Fixed Indexed Annuity Pricing This article analyzes ... analyzes, understands, and discusses the impact of the upcoming Principle-Based Reserving (PBR) on non-variable ...- Authors: Zohair Motiwalla, Karthik Yadatore, Aatman Dattani
- Date: Feb 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Product Matters!
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
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Summary of the September 2008 NAIC Meeting
Summary of the September 2008 NAIC Meeting This is a summary of the NAIC meeting held in September of 2008 ...- Authors: Donna Claire
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Product Matters!
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Modernizing The Insurance Financial Process
Modernizing The Insurance Financial Process This article summarizes statutory reporting and the Pinciple-Based ... Initiative that the Academy, the industry and the regulators have been working on in the U.S. It addresses ...- Authors: David Sandberg
- Date: Feb 2007
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Statutory accounting
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Defining the Details: Intricacies of PBR Disclosures
Defining the Details: Intricacies of PBR Disclosures This article summarizes VM-31 updates to the 2018 and ... considerations for PBR Reports based on findings from the 2017 submissions. Principles-based reserves (PBR);Financial ...- Authors: Benjamin Slutsker, Rachel Hemphill, Hugues Fontaine
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance