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Update on Regulatory Developments
to note: 2008 CSO will remain the valuation table for products with limited underwriting. In September ... 2017 CSO table, and (b) two op- tions for calculating credibility for purposes of mortality mar- gins ...- Authors: Francis de Regnaucourt
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge; Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Public Policy
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FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS
FASB COMPLETES DELIBERATIONS ON TARGETED IMPROVEMENTS Discussion of FASB's June 2018 ... ON TARGETED IMPROVEMENTS Discussion of FASB's June 2018 meeting on accounting for targeted improvements ...- Authors: Leonard Reback
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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VA Reserve and Capital Reform: Overview and Update
remain one of the most signif-icant businesses in the U.S. life insurance industry, with more than $2 trillion ... underpinning the simulated evolutions of variable annuity investment balances. A series of principles are ...- Authors: Aaron Sarfatti
- Date: Jun 2017
- Competency: Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Annuities>Capital - Annuities
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FASB Long Duration Insurance Contracts Redeliberations
the discount rate to use for discounting payout annuity benefits back to the anticipated annuitization ... undiscounted amounts. For universal life con- tracts a table would be required showing guaranteed and current ...- Authors: Leonard Reback
- Date: Mar 2018
- Competency: Leadership>Change management
- Publication Name: The Financial Reporter
- Topics: Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance