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  • Hedging Variable Annuity Guarantees: A Practical Discussion
    Once the reinsurance market started to dry up, the direct writers had to look at other alternatives. Not ... there are even differences of opinion within our primary auditor in terms of how you should go about valuing ...

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    • Authors: Zafar Rashid, Francis Sabatini, Application Administrator, Daniel D Heyer, Mark Evans
    • Date: Jun 2004
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Guaranteed living benefits; Annuities>Variable annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Stochastic models
  • Amortizing Acquisition Expenses in Proportion to Premium Revenues
    spectives. For example, primary emphasis on the balance sheet may conflict with primary emphasis on the income ... statistical testing of the various methods. A direct statistical analysis exceeds my capabilities.

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    • Authors: Mark Evans
    • Date: Oct 1988
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Expenses - Life Insurance
  • A Comparison of Alternative Generally Accepted Accounting Principles GAAP Methodologies for Universal Life
    integral parts of the re- serving mechanism, whose primary (if not sole) purpose is to cause profit to be ... factors not explicitly mentioned in the paper. The primary issue here is that Mr. McLaughlin related earnings ...

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    • Authors: Mark Evans, S Michael McLaughlin, Donald R Sondergeld
    • Date: Oct 1987
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]