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  • ACA Financial Reporting: The Second Year
    ACA Financial Reporting: The Second Year Results of an SOA survey regarding the expectation ... sharing reduction payments. Health insurance;Health care reform;Health reserves 6442469539 6/1/2016 12:00:00 ...

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    • Authors: Aaron Wright
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Health & Disability>Health insurance; Public Policy
  • The Financial Reporter, December 2018, Issue 115
    held. The way in which this model is applied to direct participating contracts, referred to as the variable ... the way in which the general model is applied to direct partici- pating contracts, referred to as the variable ...

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    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
    held. The way in which this model is applied to direct participating contracts, referred to as the variable ... the way in which the general model is applied to direct partici- pating contracts, referred to as the variable ...

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    • Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • What’s a Moderately Adverse Interest Rate Scenario, Anyway?
    scenario sets, specifically the NY7, remain the primary (and in many cases, the only) scenario sets used ... covered by the report and one should take extreme care in trying to apply these analyses or results in ...

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    • Authors: Mark Alberts
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation
  • Blazing the Path for a Unified Valuation System
    and uncertainties across product lines, between primary and secondary benefits, and in reserving for multiple ... product, a group major medical block and a long-term care product. The term life example was presented at ...

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    • Authors: David Sandberg
    • Date: Jun 2000
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • On the Fair Value of Business Acquired part I of II
    been called the “fixed goodwill” method. Ordinary direct methods (such as the EITF method, see [5] pg. 390-391) ... article I will try to show why MdM is consistent with direct fair valuation of an insurer’s liabilities, which ...

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    • Authors: Joseph Koltisko
    • Date: Sep 2001
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Research Update
    Financial Reporting Research Update This article is an update, as of March 2019, on Financial ... David Armstrong and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ...

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    • Authors: David C Armstrong
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter
    secondary guarantee (ULSG) products. This is a direct result of New York’s rejection of the Actuarial ... mates of fulfillment cash flows for an underlying direct insurance contract that are recognized immediately ...

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    • Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
    • Date: Sep 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
  • Highlights and Implications of the PBR Assumptions Resource Manual
    in Sections III, IV and V. Credibility is a primary consideration when analyzing experi- ence data ... new exercise for many practicing actuaries. The primary methods used to set margins are sensitivity testing ...

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    • Authors: Ying Zhao
    • Date: Sep 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Experience Studies & Data
  • Financial Reporting Research Update
    Financial Reporting Research Update This article is an update, as of September 2019, on projects ... David Armstrong and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ...

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    • Authors: David C Armstrong, Society of Actuaries
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting