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Accounting for Ceded Reinsurance under LDTI—Introduction
Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series ... from changes to direct accounting and the existing ties between reinsurance and direct accounting. accounting ...- Authors: Steven Malerich
- Date: Sep 2020
- Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
the reinsurance aligns with remeasurement of the direct liability to the extent that cash flows are reinsured ... consistent with those of the underlying reinsured direct policies.”[2] I understand this to mean that ceded ...- Authors: Steven Malerich
- Date: Apr 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance Under LDTI—Existing Business
reinsurance recoverable, cost of reinsurance, and their direct counterparts. Alignment between the liability for ... and future net costs, respectively, over the same direct premium base.[2] Remeasurement of both at current ...
- Authors: Steven Malerich
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance Under LDTI—Precedent
remeasurement align with remeasurement of the corresponding direct liability to the extent that cash flows are reinsured ... proportion to direct gross premiums of the underlying reinsured contracts. Both “direct recovery” and ...
- Authors: Steven Malerich
- Date: Feb 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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GAAP Targeted Improvements—Illustrated Term Insurance Earnings
reserve true up—unlocking, additional accrual, and direct offset. Table 5 illustrates those components, with ... predictable effect is a direct result of the matching principle. Since the primary purpose of the reserve ...- Authors: Steven Malerich
- Date: Sep 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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Accounting for Ceded Reinsurance under LDTI—A Fresh Look
(LDTI) will complicate the relationship between direct and ceded reinsurance accounting. In the September ... described above, direct and ceded reserves need to accrue on the same base—direct premiums. Cost of ...- Authors: Steven Malerich
- Date: Nov 2020
- Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Reserving - Reinsurance
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The Financial Reporter
Fair Value Option for Actuarial Liabilities The primary advantage of valuing liabilities at fair value ... can be derived by subtracting PVDE from the The primary advantage of valuing liabilities at fair value ...- Authors: Kenneth LaSorella, Steven Malerich, Craig Reynolds, Raymond Ted Schlude, Henry Siegel
- Date: Sep 2007
- Publication Name: The Financial Reporter
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Targeted Improvements—Illustrated Universal Life Earnings
amortized into assessments. Thus, they have no direct effect on DAC amortization. Their secondary effect ... Contract: The contract holder has the ability to direct funds to one or more separate account investment ...- Authors: Steven Malerich
- Date: Jun 2017
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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The Life Actuary Newsletter, March 2004, Vol. 2, Issue No. 1
tax environment. The actuarial community is the primary professional constituency that can come up with ... as those for whom the business results are the primary focus. The Bottom Line Ultimately, the success ...- Authors: Larry M Gorski, Steven Malerich, Edward Robbins, Narayan S Shankar, R. Dale Hall, Karen Gentilcore
- Date: Mar 2004
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Introducing a New Practice Note on Purchase GAAP Accounting
Introducing a New Practice Note on Purchase GAAP Accounting Article describing an exposure of a ... several considerations in the second method’s direct calculation of FVL. The section ends with a note ...- Authors: Steven Malerich
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]