Description: Demutualization: Filling the “GAAP” in Accounting by Darryl G. Wagner and Patricia E. Matson from The Financial Reporter, February 2000, Issue No. 41.

Description: This presentation is an open forum, session 48OF, from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The panelists focus on emerging U.S. GAAP accounting issues, and the implementation issues encountered by affected companies. The panelists discuss Statement of Position [SOP] 03-1 on nontraditional long-duration life insurance contracts, the SOP on internal replacements, and the impact of the Derivatives Implementation Group issue B36 on embedded derivatives for modified coinsurance and funds withheld reinsurance. Discussion from participants is included. From the Record of Society of Actuaries, Volume 30, No. 2.

Description: Results of an industry survey on life insurance companies' efforts to implement the recently adopted Life Risk-Based Capital Phase II Instructions, which include new requirements for variable annuity contracts. Adopted by the NAIC on October 14, 2005, the new requirements are effective for year-end 2005. Also discusses a summary of the requirements set forth in the instructions.

Description: This article provides an overview of the impact of the revisions to the Standard Valuation Law adopted by the NAIC in 2009 on accident and health insurance.