Description: discussion of the ongoing developments in reserving and risk-based capital RBC requirements for variable annuities including stochastic scenario projections

Description: Discussion of the establishment of deferred tax assets or liabilities under Statutory codification

Description: A discussion of life insurance securitizations and how they can be structured to provide surplus relief associated with onerous reserve requirements.

Description: Chairperson's Report- summarizing education and research activities for 2016 focusing on regulatory change including PBR and

Description: The article highlights key considerations as companies begin to reserve for their IUL products under PBR.

Description: This Special Release of the Financial Planning and Control Division of the LOMA is a well-organized summary of the responses of 96 U.S. stock life insurance companies that adjust statutory statements to a GAAP basis. Results are presented in Section A for all 96 companies, in Section B for 36 companies with less than $25 million of premium income, and in Section C for the remaining 60 companies. From The Actuary, October 1974, Vol. 8, No. 8.

Description: A discussion of areas of AAT where the Actuary uses a considerable degree of discretion and judgment and guidance is limited.

Description: This article reports the maximum statutory valuation and nonforfeiture interest rates for 1999 issues of selected life insurance products and the maximum statutory valuation interest rates for 1998 issues of selected annuity products.

Description: The article describes the impact of AG 48 to a captive reinsurer for a SGUL product.

Description: The use of Other Comprehensive Income OCI is receiving its moment in the sun. It is being considered for housing some of the earnings volatility in the International Accounting Standards Board IASB current approach to measuring insurance contracts’ performance.