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2022-supplemental-health-ltc
The time has arrived for ASU 2018-12, otherwise known as Long-Duration Targeted Improvements (LDTI). ... health insurance products, the ASU will require considerable efforts to make the necessary changes to valuation ...- Authors: Society of Actuaries
- Date: Dec 2022
- Topics: Experience Studies & Data; Financial Reporting & Accounting; Long-term Care
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Fixed Indexed Annuity Fair Value Quantification and Valuation
comparison of two commonly used FIA valuation methodologies is conducted to help insurers decide on the best ... methodology to use under GAAP LDTI and VM-22. We compared two modeling approaches to project the future index credits ...- Authors: Tao Wang ASA,MAAA , Peter M Phillips
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
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Potential Modeling Challenges in a Negative Interest Rate Environment
Rate Environment In the United States, there has been much industry discussion of the challenges associated ... impacts both the asset and liability sides of the balance sheet in unfavorable ways. The intent of this article ...- Authors: Zohair Motiwalla
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Modeling & Statistical Methods
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S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies
Companies S&P Global released its initial version of proposed changes regarding its Insurer Risk-Based ... notes or criteria releases, the proposed changes comprehensively updated the current S&P rating criteria ...- Authors: Yiru (Eve) Sun, Seong Weon Park, Jin-Heok John Choi
- Date: Aug 2022
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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Financial Reporting Research Update
Reporting Research Update Provides an update, as of September 2022, on Financial Reporting Section sponsored ... Ronora Stryker The Financial Reporter, November 2022 Research is a primary mission of the Financial Reporting ...- Authors: Ronora Stryker, Eric Chen
- Date: Oct 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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2022-audit-accounting-change
typically focus on evaluating the risks and operational effectiveness of a company’s technological, r ... rewiring of existing and possibly the implementation of new processes and procedures to comply with the new ...- Authors: Society of Actuaries
- Date: Dec 2022
- Topics: Financial Reporting & Accounting; Health & Disability; Long-term Care
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2022-considerations-benefits-si
After years of discussion and debate, Principles Based Reserving (PBR) is finally a reality. Small insurance ... electing for the company-wide exemption or adopting the PBR methods. The benefits and challenges of the options ...- Authors: Alixandra Balestra, Calvin Y K Yeung, Stefanie Porta
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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LDTI Disclosures—Average Duration and Interest
Interest This article highlights the fact that new requirements for disclosure of average liability duration ... diversity in practice. It also recognizes that elements of the new disclosure requirements will enable financial ...- Authors: Steven Malerich, Charles K Chacosky
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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2022-covid-impact-disability-insurance
The COVID-19 pandemic will have a lasting impression on all forms of life, annuity, and A&H insurance ... have been impacted by the pandemic and how they are preparing for an uncertain future. Oliver Wyman will ...- Authors: Society of Actuaries
- Date: Dec 2022
- Topics: Experience Studies & Data; Financial Reporting & Accounting; Health & Disability
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Coordinating VM-31 With ASOP No. 56 Modeling
VM-31 With ASOP No. 56 Modeling An overview of how the VM-31 requirements for documenting PBR approaches ... reflect the Actuarial Standard of Practice on Modeling, ASOP No. 56 By Karen K. Rudolph The Finanical ...- Authors: Karen Rudolph
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance