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  • The Art Of Immunizing
    The Art Of Immunizing A summary of a preliminary report from the Committee on Valuation and Related Problems, on guidelines for quantifying balance sheet items in an insurance enterprise. Asset ...

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    • Authors: Charles L. Trowbridge
    • Date: May 1979
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Professional associations; Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
  • In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
    In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know Basic discussion of premiums paid, investment in the contract, and basis as ...

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    • Authors: John Adney
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Green...But No Envy
    Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial Reporting section. Accounting standards; Life insurance; Financial reporting; National ...

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    • Authors: Matthew P Clark
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance
  • Financial Reporting Research Scorecard
    Financial Reporting Research Scorecard This scorecard informs section members about research projects in progress and recently completed that are sponsored or co-sponsored by the section.

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    • Authors: Samuel Keller
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Implementation Perspectives On Solvency II Internal Model Standards
    Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing internal models for use in Solvency II. ;; Accounting standards; Life insurance; Financial ...

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    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Practical Considerations To Implement And Productionalize VM-20
    Practical Considerations To Implement And Productionalize VM-20 Discussing human resource, computing resources, and process issues to consider when implementing Principle Based Reserves (or VM20) ...

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    • Authors: Jason Kehrberg
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Targeted Improvements—Illustrated Universal Life Earnings
    Targeted Improvements—Illustrated Universal Life Earnings Illustrates the effects that proposed GAAP changes will have on earnings emergence of universal life contracts. Accounting standards; ...

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    • Authors: Steven Malerich
    • Date: Jun 2017
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F
    American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F Article describes the current and possible future implications of the recent extension of several tax ...

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    • Authors: James Sabella, Edward Clabault
    • Date: May 2013
    • Competency: Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012
    Report On The IAA Meeting In Nassau, The Bahamas, Nov. 15 to 17, 2012 Description of the discussion of the International Actuarial Association who met in Nassau, the Bahamas. Discussions ...

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    • Authors: James Milholland
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • PBA Corner
    PBA Corner Information regarding the Economic Scenario Generator to be used when calculating Principle-based reserves and implementing VM20. ;; Accounting standards; Life insurance; Financial ...

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    • Authors: Karen Rudolph
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]