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An Approach For Measurement of the Fair Value of Insurance Contracts
An Approach For Measurement of the Fair Value of Insurance Contracts The paper explores developments ... through 2006 in the application of market-consistent concepts to the measurement of fair values of liabilities ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance
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PBR Considerations and Benefits for Smaller Insurance Companies
After years of discussion and debate, PrinciplesBased Reserving (PBR) is finally a reality. Small insurance ... electing for the company-wide exemption or adopting the PBR methods. This article discusses the benefits ...- Authors: Alixandra Balestra, Calvin Y K Yeung, Jeffery Stroller
- Date: Nov 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Experience Studies & Data; Experience Studies & Data>Mortality; Life Insurance; Life Insurance>Reserves - Life Insurance
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Making an Actuarial Opinion
Actuarial Opinion From the 1985 Valuation Actuary Symposium. A discussion of the principles that should ... should be part of a life insurance valuation. Also discussion of emerging actuarial professional standards ...- Authors: Allan Affleck, Robert D Hogue
- Date: Jan 1985
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Actuarial Profession>Qualifications; Actuarial Profession>Standards of practice; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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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 ...- 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
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The Art Of Immunizing
The Art Of Immunizing A summary of a preliminary report from the Committee on Valuation and Related ...- Authors: Charles L. Trowbridge
- Date: May 1979
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Actuarial Profession>Best practices; Actuarial Profession>Professional associations; Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
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Report of the Committee for the Preparation of Monetary Tables
Report of the Committee for the Preparation of Monetary Tables This paper discusses and provides the 1958 ... 1958 CSO and CET Mortality Tables on the Age Last Birthday Basis. Individual life plans;Life reserves;Life ...- Authors: Society of Actuaries
- Date: Nov 1961
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Experience Studies & Data>Mortality; Life Insurance>Reserves - Life Insurance
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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 ...- 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
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Defining the Details: Intricacies of PBR Disclosures
Defining the Details: Intricacies of PBR Disclosures This article summarizes VM-31 updates to the 2018 and ... considerations for PBR Reports based on findings from the 2017 submissions. Principles-based reserves (PBR);Financial ...- Authors: Benjamin Slutsker, Rachel Hemphill, Hugues Fontaine
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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The Effect of Varying Interest Rates
The Effect of Varying Interest Rates Discusses the use of a valuation basis involving the use of two ... rates, which solves the deficiency reserve problem without requiring the abandonment of either low gross ...- Authors: Charles Connolly
- Date: May 1957
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Reserves - Life Insurance
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The Testing of Year-End Reserves
The Testing of Year-End Reserves The purpose of this paper is to set forth a precise method of testing ... reserves based upon the time-honored accumulation formula, which requires the production of reserves and transactions ...- Authors: Gene W Buchter
- Date: Mar 1963
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Reserves - Life Insurance