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  • Section 807(f)-Tax Impact of Statutory Reserve Change
    Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as ... change to the stat reserve could be subject to §807(f). 807(f) adjustments ;corrections of errors;changes ...

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    • Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
    How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market ... understand the currently proposed upcoming VM-22 regulation by comparing the VM-22 measurement model to ...

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    • Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • Reserving for AIDS
    session at the SOA 1990 San Francisco Spring Meeting focuses on AIDS including an update on the epidemic ... epidemic and discussion about the actuarial implication of four case studies. Cash flow testing;Diagnostic ...

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    • Authors: David J Christianson, Wm Harold Phillips, Thomas W Reese, Dennis L Stanley
    • Date: Jun 1990
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Health & Disability>Health risks; Life Insurance>Reserves - Life Insurance
  • Deficiency Reserves: The Cicadas of the Life Insurance Industry
    Deficiency Reserves: The Cicadas of the Life Insurance Industry Author traces the tax treatment of deficiency ... beginning with the 1959 Act, illustrating how the decisions made in the development of the 1959 Act continue ...

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    • Authors: Christian J DesRochers
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Life Insurance>Reserves - Life Insurance
  • Life and Annuity Valuation Issues
    Issues This session at the 2004 Valuation Actuary Symposium provides an overview of statutory valuation ... valuation issues for life and annuity products including the Actuarial Opinion and Memorandum Regulation, variable ...

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    • Authors: Thomas Campbell, Meredith Ratajczak, Kory Olsen
    • Date: Sep 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
  • Notes on the Status of the Principles-Based Approach, Including Utah Meetings with Academy Representatives
    Notes on the Status of the Principles-Based Approach, Including Utah Meetings with Academy Representatives ...

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    • Authors: Mark Birdsall
    • Date: Nov 2007
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Annuities>Capital - Annuities; Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance
  • Implications of Proposed Revisions of the Standard Valuation and Nonforfeiture Laws
    Implications of Proposed Revisions of the Standard Valuation and Nonforfeiture Laws This 1977 panel ... panel discussion focused on the implications of proposed revisions of the standard valuation and nonforfeiture ...

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    • Authors: Robert M Chmely, Charles Greeley, Richard Minck, John O Montgomery
    • Date: Oct 1977
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance; Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation; Public Policy
  • Final Report of the Individual Life Insurance Valuation Mortality Task Force 2001 Valuation Basic Mortality Table 2001 VBT
    Final Report of the Individual Life Insurance Valuation Mortality Task Force 2001 Valuation Basic Mortality ... Table 2001 VBT The Individual Life Insurance Valuation Mortality Task Force of the Society of Actuaries has ...

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    • Authors: Society of Actuaries
    • Date: Apr 2005
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
  • Final Report of the Individual Life Insurance Valuation Mortality Task Force 2001 Valuation Basic Mortality Table 2001 VBT
    Final Report of the Individual Life Insurance Valuation Mortality Task Force 2001 Valuation Basic Mortality ... Table 2001 VBT The Individual Life Insurance Valuation Mortality Task Force of the Society of Actuaries has ...

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    • Authors: Society of Actuaries
    • Date: Apr 2005
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
  • Results of Universal Life, Indexed Universal Life, and Variable Universal Life Survey
    Results of Universal Life, Indexed Universal Life, and Variable Universal Life Survey This article summarizes ... summarizes the findings of the 2020/2021 Milliman UL/IUL/VUL survey. The survey covers a range of specific ...

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    • Authors: Susan Saip
    • Date: Aug 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Product Matters!
    • Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Underwriting - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Investment strategy - Life Insurance; Life Insurance>Capital - Life Insurance; Life Insurance>Accelerated underwriting; Life Insurance>Simplified issue