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EXPOSED! Variable Annuity Stochastic Requirements
EXPOSED! Variable Annuity Stochastic Requirements discussion of the ongoing developments in reserving and risk-based capital RBC requirements for variable annuities including stochastic scenario ...- Authors: James W Lamson
- Date: May 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Stochastic models; Public Policy
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Modeling Variable Annuity Minimum Guaranteed Death Benefits
Modeling Variable Annuity Minimum Guaranteed Death Benefits Discussion of the biases understatement of risk/reserves that arise when aggregating cells in modeling Variable Annuity Minimum ...- Authors: Donald A Skokan
- Date: Sep 2003
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Guaranteed living benefits; Annuities>Pricing - Annuities; Annuities>Reserves - Annuities; Annuities>Variable annuities; Modeling & Statistical Methods>Modeling efficiency; Modeling & Statistical Methods>Simulation
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ACLI Update
ACLI Update Changes to AG 43 and what that might mean for tax purposes. Also, summary of IRS Notice 2016-63 (provides safe harbor tax guidance on use of 2017 CSO tables). PBR;Taxes;Annuity ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader with some insights regarding tax planning under the new required methodology. Annuity reserves;Assumptions; ...- Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
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Update on Valuation of Variable Annuity Guarantees
Update on Valuation of Variable Annuity Guarantees Update on statutory Valuation reserves and required surplus for variable annuities with living benefit guarantees Annuity reserves;Conditional ...- Authors: James W Lamson
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Will Sales Of a De-Risked VA Product Improve Reserve and Required Capital Positions under Principle-Based Approaches?
Will Sales Of a De-Risked VA Product Improve Reserve and Required Capital Positions under Principle-Based Approaches? Feature article from the newsletter Product Matters discussing variable ...- Authors: Yuhong Xue
- Date: Feb 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Product Matters!
- Topics: Annuities>Capital - Annuities; Annuities>Reserves - Annuities; Annuities>Variable annuities
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ACLI Update Column
ACLI Update Column After nearly a decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American Academy of Actuaries Academy, and the NAIC’s Life ...- Authors: Bill Elwell
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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VA GAAP Reserving Practices—Survey Highlights
VA GAAP Reserving Practices—Survey Highlights This article summarizes the results of the survey covering industry practices relating to the valuation of variable annuities under FAS 133/157 ...- Authors: Society of Actuaries, Hye-Jin Kim, Laura S Gray, Aisling Metcalfe
- Date: Jun 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Actuarial Guideline XXXIV
Actuarial Guideline XXXIV Discusses how AG 34 provides a clarification of CARVM for variable annuities with MGDB’s. Annuity reserves;Annuity valuation;Financial reporting;Statutory accounting; ...- Authors: Cherri R Divin
- Date: May 1999
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Small Talk
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
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Calculation of the Benefit Ratio in SOP 03-1
Calculation of the Benefit Ratio in SOP 03-1 The article described two methods for calculating the benefit ratio described in AICPA Standard of Practice SOP 03-1. Method 1 calculates the benefit ...- Authors: Darin Zimmerman
- Date: Jun 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting