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  • 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 ... Life Insurers Performance measurement is not the primary purpose of either GAAP or statutory accounting ...

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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
  • The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
    abrupt reserve increases (particularly for long-term care and structured settlements).[2] Under LDTI, traditional ... deviation. [2] “Interest rate related” long-term care and structured settlement loss recognition events ...

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    • 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
  • December 2015 issue of The Financial Reporter
    ambiguities remain in the final stan- dard, we should take care to interpret them consistent with the project’s ... banking.”2 The chairman mentioned that Long-Term Care captives would be addressed later as well. Bill ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • 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
  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
    practice areas: life & annuity, health and long-term care (LTC). Each practice area has a separate page containing ... health page covers topics related to the Affordable Care Act (ACA) including pricing and risk adjust- ment ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience
    perform PBR calculations to determine the amount of Primary Security to be held. Prior to the effective date ... calculation is performed gross of reinsurance and the Primary Security re- quirement is reduced by the portion ...

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    • Authors: Gregory Mackenzie, Chris Whitney
    • Date: Dec 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Life reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance
  • The Financial Reporter, September 2017, Issue 110
    case of a reinsurer providing experi- ence to a direct writer to use in setting the mortality assumption ... based on credibility levels but should be used with care. The width of the distribution of reinsurer experience ...

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    • Authors: Society of Actuaries
    • Date: Sep 2017
    • Publication Name: The Financial Reporter
    • 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
  • Governance of Principle-Based Reserves
    (QA), who is designated by each company to take primary responsibility for the PBR valuation. But it’s ... maintaining a robust valuation process—thus achieving a primary goal of PBR! Statements of fact and opinions expressed ...

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    • Authors: Robert Leach
    • Date: Sep 2023
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
  • Impacts of AG 48
    AG 48, which prescribes the Required Level of Primary Security based on the Actuarial Method, a modified ... VM-20, and the asset classes that can be held as Primary Security. ACTUARIAL GUIDELINE 48 On Dec. 16, 2014 ...

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    • Authors: Francis Rahil, Keith Bucich, John Shaw
    • Date: Dec 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Negative IMR Considerations in a Higher Interest Rate Environment
    Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance ... with the NAIC Annual Statement Instructions. The primary purpose of IMR is to spread the effect that after-tax ...

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    • Authors: Yuan Tao, Charles K Chacosky, Rey Malile
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • The Actuarial Opinion Model Regulation AOMRTakes Center Stage
    toughest regulatory state). 2. Regulators — their primary objection was that a Section 7 reserve opinion ... requirements to measure liabilities for long-term care and non-cancelable disability. These products ...

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    • Authors: Norman E Hill
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
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