Description: From the 1985 Valuation Actuary Symposium. A discussion of the principles that should be part of a life insurance valuation. Also discussion of emerging actuarial professional standards of practice and regulatory requirements with respect to methodology for assessing reserve adequacy.

Description: From the 1986 Valuation Actuary Symposium, held in Washington DC in October 1986 Discussion of the process for setting assumptions for cash flow testing of interest sensitive products for reserve valuation analysis under statutory accounting in the USA and Canadian GAAP.

Description: Describes a process for identifying relevant industry experience to credibility-weight with relevant company experience to set modeling assumptions and margins.

Description: Reflections of a Regulatory Actuary by Larry Gorski

Description: This article compares earnings emergence under five popular world-wide accounting bases for two insurance products, term life and fixed deferred annuity.

Description: This article discusses many of the complexities of the new IDI valuation table and how they might impact the implementation process.

Description: This article discusses tax and accounting issues that arise under a recently-issued Chief Counsel Advice in which the IRS applied a life insurance company tax rule to a nonlife company that issues life insurance products

Description: Describes a process for identifying relevant industry experience to credibility-weight with relevant company experience to set modeling assumptions and margins.

Description: The “X” Factor — Are You Ready? by Larry Gorski from The Financial Reporter, June 2000, Issue No. 42.

Description: Discusses professional statutory valuation standards, provides an update on the proposal of the National Association of Insurance Commissioners' Life and Health Actuarial Task Force [LHATF], and discusses minimum state requirements and federal income tax deductibility for reserves. From the 1987 Record of Society of Actuaries, Vol. 13, No. 1.