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: 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: 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”

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: The section chairperson reflects on the changes that have occurred over the last year and changes that will happen in the near future for the section and the industry.

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

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

Description: Feature article describing the proceedings and results of the International Actuarial Association (IAA) in The Hague in May 2013.

Description: This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes several alternative potential approaches to recognizing gains and losses from reinsurance from the perspective of the ceding company.