Description: Indexed variable annuities (IVAs)—also known as “structured” or “buffer” annuities—are a relatively new product that have drawn interest both among insurers and investors.

Description: This article discusses the Own Risk and Solvency Assessment ORSA Guideline that is being developed by the NAIC Group Solvency Issues working group as part of the Solvency Modernization Initatitve SMI. It looks at the purpose of the ORSA, the three sections of the NAIC ORSA and issues with current U.S. ORSA draft.

Description: Feature article discussing how activity with respect to Solvency II is increasing in the United States.

Description: Generalized Mortality Table Analysis: Discussion of the search for alternative mortality tables other than the 1975-80 and 1990-95 tables, which may be more appropriate for a particular company or specific products

Description: This article will focus on introducing where IFRS17 differs from US GAAP conceptually, and key aspects of this paradigm shift from actuaries’ perspective.

Description: Discusses Solvency II, the new solvency regime for all EU insurers, and what it means to US insurers.

Description: Overview of Solvency II regulations in the EU and potential impacts on U.S.-domiciled companies.

Description: Following the referendum in the UK on June 23 the UK is likely to leave the EU in the near future. While the terms of this separation will not be known for many months, this article aims to explore the possible implications that US insurers may face.

Description: Performance measurement is not the primary purpose of either GAAP or statutory accounting. This article discusses alternative methods of reporting used by life insurance companies to better measure financial performance.

Description: Adopting U.S. GAAP for Pre-Need Plans in the Philippines by Frank J. Buck from The Financial Reporter, December 2002, Issue No. 51.