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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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Changes to the Computation of Tax Reserves under P.L. 115-97
Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the computation ... computation of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation;Annuity Reserves;Life ...- Authors: Jeffrey Stabach, Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; 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 ... Benefits Under Long-duration Targeted Improvements? This article helps companies better understand the currently ...- 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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Covid-19 Impact on the South African Life Insurance Industry: What Can we Learn?
Covid-19 Impact on the South African Life Insurance Industry: What Can we Learn? The South African life ... life insurance industry contains the largest life insurance market in Africa, it is highly sophisticated ...- Authors: Idelia Hoberg’
- Date: Jun 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Experience Studies & Data; Life Insurance>Reserves - Life Insurance; Life Insurance>Claims - Life Insurance
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Federal Tax Issues Under the 2001 CSO Mortality Tables
Federal Tax Issues Under the 2001 CSO Mortality Tables Federal Tax Issues Under the 2001 CSO Mortality ...- Authors: Application Administrator, John J Spina
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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New Regulations Provide Guidance on Computation and Reporting of Reserves
Reporting of Reserves The article discusses recently-issued regulations under section 807 of the Internal ... concerning the computation and reporting of reserves. The provisions addressed generally relate to the Tax Cuts ...- Authors: Mark Smith, Arthur Schneider
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Life Insurance>Reserves - Life Insurance
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Specification for Calculating Life Insurance Policy Reserves Under Sections 5 and 8 of the NAIC Standard Valuation Law as Amplified by the Valuation of Life Insurance Policies Model Regulation
Reserves Under Sections 5 and 8 of the NAIC Standard Valuation Law as Amplified by the Valuation of Life ... Sections 5 and 8 of the NAIC model Standard Valuation Law as amplified by the NAIC Valuation of Life Insurance ...- Authors: Peter G Hendee
- Date: Jan 1995
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Reserves - Life Insurance
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Actuarial Note: The Equation of Equilibrium
Actuarial Note: The Equation of Equilibrium The effect on level premium reserves of a change in the interest ... interest or mortality basis can often be predicted by the results obtained in Spurgeon's Life ...- Authors: Donald C Baillie
- Date: Mar 1951
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Reserves - Life Insurance
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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations and ... emergence. By Gregory MacKenzie, Su Su and Tina Guo The Finanical Reporter, July 2022 Highly anticipated ...- Authors: Gregory Mackenzie, Tina Guo
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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Federal Income Tax Effect Of Reserve Interest Rate Under Phase 1
Income Tax Effect Of Reserve Interest Rate Under Phase 1 This article describes the effect of different valuation ... rates and levels of surplus on income tax paid by life insurance companies via Phase 1 of the Federal Income ...- Authors: John C Fraser
- Date: Nov 1968
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy