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Session 007: Medicare Part D Accruals: Modeling and Financial Considerations
Session 007: Medicare Part D Accruals: Modeling and Financial Considerations After the bid process, desk review, rebate reallocation, an “enjoyable” audit, and open enrollment; the Medicare plan ...- Authors: Samuel Bennett, Adrian L Clark, Jonathan Hendrickson
- Date: May 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Statutory accounting; Health & Disability>Health insurance
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Session 55 - PBR Implementation: Lessons Learned
Session 55 - PBR Implementation: Lessons Learned This session will cover lessons learned during the course of implementing PBR by the panelists. It will focus on areas that were difficult to ...- Authors: Dayuan Mao, Carrie Kelley
- Date: Aug 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Financial Reporting Research Update
Financial Reporting Research Update This article is an update, as of September 2019, on projects in process and those recently completed. life insurance 12/20/2019 12:00:00 AM ...- 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
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Discount Rates in US GAAP Targeted Improvements
Discount Rates in US GAAP Targeted Improvements We explore the considerations regarding discount rates in the new US GAAP Targeted Improvements, including selection of observable rates and ...- Authors: Bruce Rosner
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies The article provides an introduction to tax accounting for U.S. life insurance ...- Authors: Kristin R Norberg
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Session 68 - Products Across the Valuation Manual: Comparing PBR to PBR
Session 68 - Products Across the Valuation Manual: Comparing PBR to PBR As the Valuation Manual continues to evolve and PBR standards for additional products are drafted and incorporated, it will ...- Authors: Jason Kehrberg, Reanna Nicholsen, Benjamin Slutsker
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods; Modeling & Statistical Methods>Asset modeling
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Targeted Improvements Resources
Targeted Improvements Resources List of resources on GAAP Targeted Improvements (GTI) 6/18/2019 12:00:00 AM ...- Authors: Robert E Winawer
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Practical Analysis of PBR Mortality Credibility for Term Insurance report
Practical Analysis of PBR Mortality Credibility for Term Insurance report The Smaller Insurance Company Section, the Committee on Life Insurance Research and the Product Development Section ...- Authors: Society of Actuaries, Alijawad Hasham, Steven C Ekblad, Jordan Givan, Sebastian Kleber, David Paul Eckrich
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Life Insurance
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Common Misunderstandings of Risk-Neutral Valuation
Common Misunderstandings of Risk-Neutral Valuation This article is an update, as of March 2019, on Financial Reporting Section sponsored projects in process and those recently completed. Market ...- Authors: Stephen Strommen
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance
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Operational Challenges for GAAP July Series
On August 15, 2018, the FASB issued Accounting Standards Update 2018-12, Targeted Improvements to the Accounting for Long-Duration Contracts ("LDTI"). With its effective date, January 1, ...- Authors: Society of Actuaries
- Date: Jul 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Life Insurance; Technology & Applications