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  • The Financial Reporter
    best estimate assumptions over time for long-term care. In addition, the task force expects continued ... required, independent regulatory review may be the primary means used to provide an acceptable, nar- rowed ...

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    • Authors: Jerry Enoch, Mark Freedman, Thomas Nace, Shirley Hwei-Chung Shao, Henry Siegel, David Prickitt, Steven Lash, Darin Zimmerman, Rebecca Wang, Maria Mercedes Torres-Jorda
    • Date: Jun 2005
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    Fair Value Option for Actuarial Liabilities The primary advantage of valuing liabilities at fair value ... can be derived by subtracting PVDE from the The primary advantage of valuing liabilities at fair value ...

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    • Authors: Kenneth LaSorella, Steven Malerich, Craig Reynolds, Raymond Ted Schlude, Henry Siegel
    • Date: Sep 2007
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    at 212.773.2329 or tara.hansen@ey.com The primary implementation issue related to both risk and service ... are to be expensed when incurred, as they play no direct role in deter- mining current exit value. Discretionary ...

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    • Authors: Mark Freedman, Carol A Marler, Paul Margus, Henry Siegel, Leonard Reback, Darin Zimmerman, Vadim Zinkovsky, Tara J P Hansen, Tina Getachew
    • Date: Dec 2007
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    similar risks. Consistency of treat- ment is a primary concern. Though again not explicitly stated, the ... arises when life, disability income, or long-term care policies are replaced, but the policyholder pays ...

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    • Authors: Robert Frasca, Donna Claire, Henry Siegel, Ronora Stryker
    • Date: Jun 2007
    • Publication Name: The Financial Reporter