Description: This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long Duration Targeted Improvements (LDTI) for several key types of long duration contracts along with select illustrations, and compares against those under current GAAP, 2) Discuss areas where accounting policies or methodologies can influence income volatility, and 3) Show how a company's management reporting can be adapted to help explain income variances under LDTI.

Description: This article discusses key considerations and differences in measurement requirements between IFRS 17 and LDTI, leveraging a term insurance example to illustrate potential impacts on liabilities and, ultimately, earnings emergence.

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

Description: Key excerpts from research recently performed by Milliman consultants for the SOA on the impact of VM-20 on life insurance product development.

Description: Panelists discuss the new Guideline XXX for reserves for term products, including re-entry term, and in the context of HIV/AIDS. Session 5 of the 1991 Valuation Actuary Symposium.

Description: 1999 SOA Regional Meeting, Atlanta. In this XXX update panelist discuss: 1. History of XXX. 2. Developments and the impact of changes on the original XXX. 3. Impact of changes on the pricing actuary. 4. A regulatory perspective from a regulator.

Description: Mortality Credibility and its use within VM-20.

Description: This article discusses the the 1998 alternartive XXX model regulations and the potential tax impact on the definition of life insurance and on reserve deductions associated therewith.

Description: Key excerpts from research recently performed by Milliman consultants for the SOA on the impact of VM-20 on life insurance product development.