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  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
    practice areas: life & annuity, health and long-term care (LTC). Each practice area has a separate page containing ... health page covers topics related to the Affordable Care Act (ACA) including pricing and risk adjust- ment ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Regulatory Update for 2013
    PBR a. Non-variable annuities and long-term care (VM22 and VM25, respectively)—No firm proposals ... the primary demand for PBR and reserve reductions. Also, these products seem to be the primary products ...

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    • Authors: Norman E Hill
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Regulatory Update
    proposed that will have great impor- tance to both direct writers and reinsurers alike. High on the list ... reserves calculated using the Actuarial Method (“Primary Assets”) would be cash and SVO listed securities ...

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    • Authors: Jeremy Starr
    • Date: Aug 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Codification Coming Your Way
    investment both internal and external including direct This is likely to create a receivable, given business ... Regulation A–620, Accelerated Benefits A–641, Long-Term-Care Insurance Model Regulation A–820, Standard Valuation ...

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    • Authors: R Thomas Herget
    • Date: May 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Where Have All The Earnings Gone?
    before a Congressional Committee Panel on Medical Care Costs and the Impact of Health Insurance thereon ... medical economists who, in the early 1950's, had primary responsi- bility for the development of the cost ...

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    • Authors: George L Hogeman
    • Date: Feb 1974
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • The Actuarial Opinion Model Regulation AOMRTakes Center Stage
    toughest regulatory state). 2. Regulators — their primary objection was that a Section 7 reserve opinion ... requirements to measure liabilities for long-term care and non-cancelable disability. These products ...

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    • Authors: Norman E Hill
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
    the tax policy under I.R.C. § 807. Congress’ primary objective in enacting the tax reserve rules in ... C. § 807(d) does not change. There has been no direct guidance from the IRS on this issue although it ...

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    • Authors: Peter Winslow
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
  • Modernizing The Insurance Financial Process
    Modernizing The Insurance Financial Process This article summarizes statutory reporting and the ... be used for C2 risk. Fixed annuity and long–term care reserve proposals are also being developed, and ...

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    • Authors: David Sandberg
    • Date: Feb 2007
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • 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
  • Universal Life Valuation and Nonforfeiture: A Generalized Model
    model laws. Our only goal is to demonstrate that direct interpretation and application of existing laws ... l imits on plan design; a) We conclude as a direct result of the discussion above that insurers must ...

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    • Authors: Robert J Callahan, Shane A Chalke, Michael F Davlin, Jeffery Dukes, Thomas G Kabele, Lawrence Silkes, Steven Sommer
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life