Description: From an interactive forum session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, November 29-30, 2001 Discussion of the major financial reporting issues and concerns of senior actuaries in life insurance companies. Discussion focused cash flow testing methods and interpretation of results.

Description: The Actuarial Opinion Model Regulation AOMR Takes Center Stage by Norman E. Hill from The Financial Reporter, June 2000, Issue No. 42.

Description: An update on the principle-based reserves (PBR) process and possible valuation manual adoption, with recommendations to actuaries on how to prepare.

Description: This 2008 article discusses the current status of the statutory principle-based approach PBA to reserves and capital, including risk based capital RBC, federal income tax implications, and other topics, noting that the project is “still a work in process.”

Description: The article summarizes recent regulatory discussions of interest to small insurance companies, primarily related to issues discussed at the NAIC.

Description: This article explains the work of the NAIC Life and Health Actuarial Task Force to draft a new standard valuation law from scratch. The author describes his version of the law based on his own opinions.

Description: This session from the 1983 SOA Vancouver Meeting discusses GAAP topics including purchase accounting, UL, deferred acquisition costs and others. The value of interim earnings reports and statutory issues are also examined. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: This article discusses the current status of the statutory move towards principle-based reserves, including implications for small insurance companies, noting that the outcome is certainly unclear.