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Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
Meeting. This session covers the AICPA's proposed statement of position on accounting and reporting ... guaranteed minimum death benefits 'GMDBs'. Annuity reserves;Financial Accounting Standards Board=FASB;Guaranteed ...- Authors: Louis Lombardi, David C Scheinerman, Karen DeToro
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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North American Free Trade Agreements: Mexico, Canada and the United States
The FreeTrade Agreement between Canada and the U.S. has been in place for a couple of years now. It ... Agreement (NAFTA) among Mexico, Canada, and the U.S., if it is ratified in all three of those countries ...- Authors: James A Brierley, William J Bugg, Robert L Collett, David S Duncan, W Paul McCrossan, Harry R Miller, Camilo Salazar, Segundo Tascon, Oliva Sanchez Garcia
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Leadership>Influence
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Academic partnerships; Actuarial Profession>Alternative careers; Actuarial Profession>Code of Conduct; Actuarial Profession>Qualifications; Actuarial Profession>Standards of practice; Public Policy
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The SOA's Voice Needs To Be Bigger - And Louder
The SOA's Voice Needs To Be Bigger - And Louder This article discusses the need for ... The SOA's Voice Needs To Be Bigger - And Louder This article discusses the need for more participation ...- Authors: Robert McKay
- Date: Feb 1997
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Influence; Leadership>Professional network leverage
- Publication Name: The Actuary Magazine
- Topics: Actuarial Profession>Professional associations; Actuarial Profession>Standards of practice; Public Policy
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Actuarial Aspects of SOX 404
Actuarial Aspects of SOX 404 A discussion of Actuarial Aspects of Section 404 of ... Section 404 of Sarbanes-Oxley Accounting standards;Annuity reserves;Audits;Financial reporting;Health reserves;Life ...- Authors: Richard H Browne, Laura J Hay
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Financial Reporting & Accounting
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Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
RESERVES (PART IV) By Christian DesRochers, Mark S. Smith and Peter H. Winslow 46 | TAXING TIMES FEBRUARY ... represents a principle-based approach to variable annuity guaranteed ben- efits. Second, several court cases ...- Authors: Peter Winslow
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
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Consulting on Mergers and Acquisitions
Group Annuity Mortality (GAM) table. That table is older than I am. Why did you use this table? Is ... Is it appropriate? Did you look at mortality improvements in the future? Are there any insurance companies ...- Authors: Ronald Gebhardtsbauer, James A Kenney, Hector H Mislavsky, Max J Schwartz
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Finance & Investments; Pensions & Retirement>Corporate plans
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International Accounting Standards - Current Developments
Speaking with me is Jesse Schwartz, who is the U.S. Life Actuarial Leader with Watson Wyatt Insurance ... Accounting Standards—Current Developments 3 annuity (SPDA) would be considered insurance just because ...- Authors: Mark Freedman, Jesse M Schwartz
- Date: May 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Canadian Financial Reporting Update
foundation. Actuaries in Canada, like actuaries in the U.S., practice in different fields including life insurance ... strictly prescribed—much as they still are in the U.S. Life insurance companies could follow the net-level-premium ...- Authors: Morris Chambers, Geoff I Guy, Robert M Smithen
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Professional Values>Public interest representation
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting
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IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach
IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach A discussion ... promoter examinations. Satisfaction of the IRS's request for information outside of court in the most ...- Authors: Samuel A Mitchell
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice
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Setting the Standards - The Actuarial Standards Board 'ASB' and the Canadian Institute of Actuaries
using mortality for a very small plan, it may be that both ends of your range are zero mortality because ... would be a select-and- ultimate turnover table as opposed to a table that just varies by age or assumes a ...- Authors: Edward E Burrows, Heidi Rackley
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Pension accounting