Description: This article focuses on the market risk benefit (MRB) measurement model and will examine a generic guaranteed minimum death benefit (GMDB) in the context of LDTI and its impact from both the ceding entity and the reinsurer standpoints.

Description: Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income (OCI) to report certain changes in the value of insurance contracts.

Description: Feature article describing how insurers that see beyond seemingly simple baseline requirements can leverage ORSA compliance to bolster ERM capabilities.

Description: Discussion of some of the implications of FAS 133 Implementation Issue B36 for the Financial Reporting of Reinsurance

Description: Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –

Description: The authors provide clarification, specifically related to the American Academy of Actuaries’ Annuity Reserves Working Group, to the article, “Statutory Reserving for Fixed Indexed Annuities with Guaranteed Lifetime Withdrawal Benefits,” published in the September 2012 issue of The Financial Reporter.

Description: Discussion of the latest FASB and IASB updates with respect to life insurance company financial reporting issues.

Description: This research scorecard will keep section members informed about research projects sponsored or co-sponsored by the Financial Reporting Section.

Description: The September 2013 issue of the Financial Reporting Section’s newsletter, The Financial Reporter.

Description: Valuation Approaches for FAS 133 DIG Issue B36: Embedded Derivatives: Modified Coinsurance Arrangements and Debt Instruments That Incorporate Credit Risk Exposure That Are Unrelated or Only Partially Related to the Creditworthiness of the Obligor Under Those Instruments”