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  • Current Topics in Financial Reporting
    choosing the most realistic assumptions and including direct considerations of expenses and lapses which statutory ... is considering a model law or regulation placing direct limits on the percentage of low investment grade ...

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    • Authors: Donald Behan, Robert J Callahan, Harold G Ingraham, Lew H Nathan
    • Date: Oct 1990
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Current Financial Reporting Topics in the United States
    changes in the rating criteria and procedures for direct place- menus. The industry representatives plan ... and "unreliable assumptions" about future health care costs. One suggestion has been to make projections ...

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    • Authors: Arnold Dicke, Harold G Ingraham, James Milholland, Anthony Spano, L SS
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Panel: An Overview of the Status of the Valuation Actuary The Change in the Valuation Law to Establish a Meaningful Role for the Actuary
    of this include continuing care retirement communities, and long-term-care benefits and facilities. ... monitoring. It believes -- rightly, I think -- that the primary goal of enforcement should be to catch the problem ...

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    • Authors: Harold G Ingraham, Michael E Mateja, Walter Rugland
    • Date: Sep 1990
    • Competency: External Forces & Industry Knowledge
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting
  • Financial Reporting Section - Current Topics In The United States
    the rationale for these changes. LTC (LONG-TERM CARE) SUPPLEMENT This is new with the 1989 Statement ... are added -- 11 and 12. 1346 "I"I LONG TERM CARE INSURANCE EXHIBIT, SUPPLEMENT TO THE DECEMBER31 ...

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    • Authors: Harold G Ingraham, Wm Harold Phillips, Steven A Smith, Donald R Sondergeld, Robert Stein
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting