1 - 2 of 2 results (0.73 seconds)
Sort By:
  • GAAP for Nontraditional Long-Duration Contracts
    Now you have to use the SOP." The SOP doesn't care if you were deferring over a shorter period, over ... over straight line or over EGPs. It doesn't care what you were doing in the past. But you have a balance ...

    View Description

    • Authors: Edward Jarrett, Bradley M Smith, Laura J Hay
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • Minimum Garanteed Benefits of Variable Annuities
    all the guarantees. AG 34, which was MMM, takes care of the reserves for the variable guaranteed minimum ... FLOOR: The second question is, is that true for a direct writer of these contracts or just from a reinsurer’s ...

    View Description

    • Authors: Franklin Clapper, Kerry Krantz, John M O'Sullivan, Stephen A J Sedlak, Cindy Barnard, Charles Dana Tatro
    • Date: Sep 2000
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance