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  • Universal Life Valuation and Nonforfeiture: A Generalized Model
    Universal Life Valuation and Nonforfeiture: A Generalized Model The authors set forth a generalized model describing the application of current law [1976 NAIC model Standard Valuation Law and ...

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    • Authors: Robert J Callahan, Shane A Chalke, Michael F Davlin, Jeffery Dukes, Thomas G Kabele, Lawrence Silkes, Steven Sommer
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life
  • Mortality Fluctuation Reserve And GAAP Accounting
    Mortality Fluctuation Reserve And GAAP Accounting This article makes a case for implementation of a mortality fluctuation reserve in GAAP accounting. Assumptions;Audits;Mortality assumption; ...

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    • Authors: Society of Actuaries
    • Date: Sep 1974
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance