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Financial Underwriting for Individual Life Insurance
insurable interest. In those circumstances extra care must be taken in underwriting the financial risk ... amount of personal insurance permissible is a direct function of the proportion of income deemed properly ...- Authors: John Gummere, Michael Hale, Robert E Hunstad, Courtland C Smith, Charles N Walker, Harry A Woodman, Andrew C Webster, Maxwell Baskin, Alexander Marshall, Application Administrator
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Underwriting - Life Insurance
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On Understanding the Effects of GAAP Reserve Assumptions
reserve may be calculated for GAAP purposes by a direct modification of the assumed death benefit. Of ... particular plan, the degree of error can be tested by direct calculations. Rather than focus on such an inductive ...- Authors: Gottfried O Berger, Paul Milgrom
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Reserve Criteria under Section 818c
tC and tO, especially the latter, that are of primary practical significance. These will be illustrated ... generally higher. In most of the cases where a direct comparison would indicate otherwise, a recalculation ...- Authors: Robert C Tookey, Harwood Rosser
- Date: Jun 1962
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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The Unfunded Present Value Family of Pension Funding Methods
little-now-as-possible-and-let-the-future-take-care-of-itself" school with another. The astute reader ... chosen is like a direction arrow pointing out the direct route to the chosen objective. If later on the ...- Authors: William A Dreher, James C Hickman, Malcolm D MacKinnon, Cecil J Nesbitt, Donald R Sondergeld, Robert C Tookey, Charles L. Trowbridge, Dorrance C. Bronson, Harwood Rosser
- Date: Mar 1963
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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GAAP in Practice
and lapse assumptions that are inherent in the direct business benefit reserve. Coinsurance If the ... benefit and expenses) on the ceded business from the direct reserves. Where the ceding company receives a first-year ...- Authors: Clayton A Cardinal, Melvin L Gold, Frederick S Townsend, Paul L Weichert
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Salary Scales
more refined which might, for example, give more direct recognition to the length of service of an employee ... equal to 40% of "final" salary, inclusive of the primary Social Security benefit. "Final" salary is taken ...- Authors: Kenneth Altman, Samuel Eckler, Ralph E Edwards, Raymond B Krieger, Robert J Myers, Walter Riese, Conrad Siegel, John B Stearns, Geoffrey N Calvert, William F Marples
- Date: Apr 1962
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Experience Studies & Data; Modeling & Statistical Methods; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Multi-employer plans; Pensions & Retirement>Public sector plans
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GAAP Accounting for Reinsurance Accepted
Accordingly, many pro- cedures which are applicable to direct insurance are also applicable here. However, the ... with revenue? The above reasoning would apply to direct business where the premiums vary, as in graded ...- Authors: Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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Variable Life Insurance Asset Shares under the New York Life Design
Variable Life Insurance Asset Shares under the New York Life Design Variable life insurance asset ... be quite misleading if one interprets them as a direct guide for future performance. DISCUSSION 37 ...- Authors: David G Adams, J Ross Hanson, Bruce E Nickerson, Edward Scher
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Life Insurance>Reserves - Life Insurance