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GAAP Targeted Improvements—Illustrated Term Insurance Earnings
GAAP Targeted Improvements—Illustrated Term Insurance Earnings Illustrates key differences, in earnings for a segment of term insurance, between current GAAP standards and GAAP targeted ...- Authors: Steven Malerich
- Date: Sep 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; 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>Reserves - Life Insurance; Life Insurance>Term life
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IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes In TAM 201149021, the Internal Revenue Service (the “Service”) National Office has ruled ...- Authors: Kevin Owens, Gregory Stephenson
- Date: May 2012
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Chairperson’s Corner: I Was an Audit Drop-In
Chairperson’s Corner: I Was an Audit Drop-In Observations from the author's experiences auditing blocks of LTCI business. Audits; 10029 5/1/2009 12:00:00 AM ...- Authors: Steven Schoonveld
- Date: May 2009
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Big picture view
- Publication Name: Long-Term Care News
- Topics: Financial Reporting & Accounting; Long-term Care>Long-term care insurance; Public Policy
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Best Practices for Actuaries Collaborating with Accountants
Best Practices for Actuaries Collaborating with Accountants Insights from chief accounting, legal and tax actuary on best practices for collaboration on product development and financial ...- Authors: Sheryl Flum, Jacqueline Yang, Rena Kuliyeva
- Date: Feb 2017
- Competency: Leadership>Influence; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting>Tax accounting
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In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled ...- Authors: Timothy Branch
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
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Report on Premium Persistency Assumptions of Flexible Premium Universal Life Products
Report on Premium Persistency Assumptions of Flexible Premium Universal Life Products This article gives the highlights of the 88-page report including detailed assumptions for products including ...- Authors: Carl Friedrich, Donna Christine Megregian, Susan Saip
- Date: Oct 2012
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: Product Matters!
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance
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Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance
Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance The article summarizes Executive Orders from early in the Trump Administration that could affect the ability of IRS to ...- Authors: Mark S. Smith
- Date: Oct 2017
- Competency: Leadership>Change management; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Brexit - What does it mean for U.S. insurers?
Brexit - What does it mean for U.S. insurers? Following the referendum in the UK on June 23 the UK is likely to leave the EU in the near future. While the terms of this separation will not be ...- Authors: Aisling Metcalfe, Michael Christopher Beck
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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New Era - Regulator Outlines Changes In Financial Services Industry
New Era - Regulator Outlines Changes In Financial Services Industry A regulator's perspective on the changing insurance and financial services industry, including changes in the state ...- Authors: Jose Montemayor
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Change management; Strategic Insight and Integration>Big picture view
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Public Policy; Public Policy
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The Impact of Bond Default Risk on Retirement Benefit Obligations
The Impact of Bond Default Risk on Retirement Benefit Obligations The impact of bond default risk on retirement benefit obligations describes how the probability default on a bond is similar to ...- Authors: Steven Draper
- Date: Jan 2015
- Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Pension Section News
- Topics: Economics>Financial economics; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]