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The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
summarizes implications of rising interest rates on U.S. GAAP and statutory financial reporting for life ... the first quarter of 2021—during which the 10-year U.S. Treasury rate increased by over 80 basis points—may ...- Authors: Dustin Baran-Plotkin, Kevin Desmond
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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On Understanding the Effects of GAAP Reserve Assumptions
authors, the notation adopted here (detailed in Table 1) follows closely that used by Richard G. Horn ... DB t.] G[.] P[,] nV[:,] b TABLE 1 Meaning Rate of mortality for policy year n, issue age [x] ...- Authors: Gottfried O Berger, Paul Milgrom
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance Under LDTI—Constraints
accounting for traditional contract liabilities under GAAP’s Targeted Improvements to the Accounting for Long-Duration ... cash outflow of a direct benefit to the extent it’s reinsured. When the liability for future policy benefits ...- Authors: Steven Malerich
- Date: Jul 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
Malerich The Financial Reporter, April 2021 Author’s note: This is the fourth in a series of articles looking ... looking at accounting for ceded reinsurance under GAAP’s Targeted Improvements to the Accounting for Long-Duration ...- Authors: Steven Malerich
- Date: Apr 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Session 50 - Targeting Risk and Improving Controls Under US GAAP Targeted Improvements
follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ... Detective • Periodic reconciliation of all payout annuity models Investigation into the differences identifies ...- Authors: Kevin Desmond, Paul Chao-Liang Chen, Kathleen Kervick
- Date: Aug 2019
- Competency: Results-Oriented Solutions
- Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
When there is a type 2 loss, the original article’s capping of nNPR in the nLFPBt formula overstates the ... greater than one. The added complexity in this formula’s NPR multiplier corrects this error. To measure direct ...- Authors: Steven Malerich
- Date: Jun 2023
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance Under LDTI—Precedent
fresh look at ceded reinsurance accounting under GAAP’s Targeted Improvements to the Accounting for Long-Duration ... vary over the proper or best ways to interpret GAAP’s limited wording on how to account for long-duration ...- Authors: Steven Malerich
- Date: Feb 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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LDTI Disclosures—Average Duration and Interest
Reporter, April 2022 Among the requirements of GAAP’s “Targeted Improvements to the Accounting for Long-Duration ... rate might be derived by (a) weighting each cohort’s average discount rate by its LFPB, or (b) finding ...- Authors: Steven Malerich, Charles K Chacosky
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Noise in Accounting for Reinsurance of Universal Life
Accounting for Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization ... ceded reinsurance of universal life (UL) under GAAP’s Targeted Improvements to the Accounting for Long-Duration ...- Authors: Steven Malerich
- Date: Oct 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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A Fresh Look at Accounting for Reinsurance of Universal Life
Accounting for Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization ... market risk benefits, and premium deficiency, LDTI’s effects on accounting for universal life and reinsurance ...- Authors: Steven Malerich
- Date: Aug 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance