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  • Targeted Improvements—Illustrated Universal Life Earnings
    amortized into assessments. Thus, they have no direct effect on DAC amortization. Their secondary effect ... Contract: The contract holder has the ability to direct funds to one or more separate account investment ...

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    • Authors: Steven Malerich
    • Date: Jun 2017
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • Implementation Perspectives On Solvency II Internal Model Standards
    Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing ... independence when the model owner also acts as a primary validator. Segregation of duties is of particular ...

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    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]