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  • Earnings Rates Under Rev. Procs. 2008-39 and 2008-40
    Earnings Rates Under Rev. Procs. 2008-39 and 2008-40 This article is a general discussion about earnings rates and toll charges and how to compute them. Internal Revenue ...

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    • Authors: Brian King
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • New Closing Agreement Procedure for Failed Life Insurance Contracts—Rev. Proc. 2008-40
    New Closing Agreement Procedure for Failed Life Insurance Contracts—Rev. Proc. 2008-40 This article is a general discussion about prior correction procedures for failed life insurance contracts ...

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    • Authors: Craig R Springfield, Daniela Stoia
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • ECHOES OF A 1949 DEBATE
    ECHOES OF A 1949 DEBATE This article is a summary of Darrell Laird's paper in T.A.S.A. 50, The Revenue of the Period of Account and Its Relation To Premiums, Valuation and Dividents. Mr.

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    • Authors: Ernest J Moorhead
    • Date: Oct 1982
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Life Insurance
  • FAS No. 97 Brings Sweeping Changes
    FAS No. 97 Brings Sweeping Changes FASB's Statement of Financial Accounting Standards No. 97 contains wide-sweeping changes to the preparation of GAAP financials for insurance companies.

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    • Authors: Mark Evans
    • Date: Jul 1988
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • Measuring Interest Rate Spread
    Measuring Interest Rate Spread The Actuary Vol. 22, No. 2. This article discusses how the the choice of basis for measuring Interest Rate Spread impacts pricing and accounting for interest ...

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    • Authors: Selig Ehrlich
    • Date: Feb 1988
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance
  • Yield Curve Extrapolation
    Yield Curve Extrapolation One of the most fundamental concepts in actuarial practice is the time value of money. For any work in which future cash flows are allowed for, such as reserving or ...

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    • Authors: Jack T Kerbeshian, Ben Leiser
    • Date: Dec 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: Actuarial Profession; Actuarial Profession>Best practices; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance
  • Illustrations Systems Market Overview
    Illustrations Systems Market Overview This article discusses the changes occurring in the illustrations systems market. Computer science;Underwriting; 8985 7/1/2008 12:00:00 AM ...

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    • Authors: Matthew Josefowicz
    • Date: Jul 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: CompAct
    • Topics: Life Insurance; Technology & Applications>Software
  • Update on Federal Tax Issues Under the 2001 CSO Mortality Tables
    Update on Federal Tax Issues Under the 2001 CSO Mortality Tables Update on Federal Tax Issues Under the 2001 CSO Mortality Tables Internal Revenue Service=IRS;Mortality rates=Mortality ...

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    • Authors: Craig R Springfield
    • Date: Mar 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Product Matters!
    • Topics: Life Insurance; Public Policy
  • Jumping Through the Hoops ofXXX to Minimize Reserves on ULSecondary Guarantees
    Jumping Through the Hoops ofXXX to Minimize Reserves on ULSecondary Guarantees Jumping Through the Hoops of XXX to Minimize Reserves on UL Secondary Guarantees by Jason A. Jump from Product ...

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    • Authors: Jason A Jump
    • Date: Aug 2000
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Product Matters!
    • Topics: Life Insurance>Universal life
  • NAIC Update – October 2010 Meeting
    NAIC Update – October 2010 Meeting This article provides a summary of selected sessions of the October 2010 NAIC meeting. Actuarial Standards Board=ASB;International Accounting Standards ...

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    • Authors: Donna Claire
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Product Matters!
    • Topics: Health & Disability; Life Insurance; Public Policy