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  • New SPIA Interest Rates in VM-22
    and the resulting new methodology is shown in Table 1. The interest rates used in the valuation of ... adopted, with minor modifi- cations, by the NAIC: Table 1 Prior Versus New Methodology For SPIAs and Similar ...

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    • Authors: Paul Hance, Heather Gordon, Christopher Conrad
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
  • PBA Corner
    PBA Corner The article discusses the developments thus far with the adoption of the NAIC ... discusses the NAIC Life Actuarial Task Force’s response to the NAIC’s VM-20 Impact Study. In general, outcomes ...

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    • Authors: Karen Rudolph
    • Date: Jan 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Life Insurance>Secondary guarantees; Life Insurance>Universal life
  • PBA Corner
    has been appropriately populated with historical U.S. Treasury rates. Whether this is true is easy to ... requirements. The deterministic scenario required by VM-20’s deter- ministic reserve calculation is actually found ...

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    • Authors: Karen Rudolph
    • 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>International Accounting Standards Board [IASB]
  • Green...But No Envy
    Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial ...

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    • Authors: Matthew P Clark
    • 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>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance
  • Targeted Improvements—Illustrated Universal Life Earnings
    combination of aggregate COI rates and a select mortality assumption causes in- surance margins to decrease ... benefit (GMxB) guaran- tees embedded in variable annuity contracts clearly fall under this definition.

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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
  • Financial Reporting Research Scorecard
    survey of current practice of life insurers and annuity companies on setting dynamic policyholder behavior ... task forces to assemble financial statements under U.S. GAAP and IFRS bases. Tom Herget Recently published ...

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    • Authors: Samuel Keller
    • 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>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Implementation Perspectives On Solvency II Internal Model Standards
    sold in the United States. For instance, fixed annuity writers may question an internal model result ... proposed framework is fully appropriate for the U.S. products, and may find it difficult to meet the ...

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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]
  • Asset Dependency Discounting—A Flaw in IFRS 17?
    be 3 percent. Table 1 shows the ac- count value roll-forward and the cash flows. Table 1 And the split ... split cash flow discounting is as shown in Table 2. Table 2 One can see that if we use the risk-free ...

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    • Authors: Jen Houng Lie
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Financial Reporting Research Scorecard
    task forces to assemble financial statements under U.S. GAAP and IFRS bases. Research presentations are ... task forces to assemble financial statements under U.S. GAAP and IFRS bases. Research presentations are ...

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    • Authors: Samuel Keller
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Practical Considerations To Implement And Productionalize VM-20
    Practical Considerations To Implement And Productionalize VM-20 Discussing human resource, ... the appropriate course of action. Your VM-20 mortality will depend on the mor- tality segments you define ...

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    • Authors: Jason Kehrberg
    • 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>International Accounting Standards Board [IASB]
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