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Cost Of Capital For Mutual Companies
because of our actuarial assumptions, etc. Our primary goal is to better understand how we put a value ... Under statutory accounting, a policy loan has no direct and immediate impact on the income statement. There ...- Authors: Donald L Gauer, Allan D Greenberg, Edward Jarrett, Kenneth LaSorella
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments
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Current Issues for Mutual Company GAAP
even though management may be using GAAP as a primary tool. The companies must continue to focus on ... The reason I say that is if GAAP becomes the primary basis, the attention is given to that basis of ...- Authors: Harold J Darak, Kenneth LaSorella, Louis Weisz, Lynn Pogas, Albert J Reznicek
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Insurance Mergers & Acquisitions Specialty Reference Book: Meet the Authors
originally came up with in our meetings. That's a direct result of working with these many different professionals ... for Chapter 6 is Dale Yamamoto. Dale is a health-care actuarial practice leader for Hewett Associates ...- Authors: Thomas Corcoran, R Thomas Herget, Kenneth LaSorella, Dale Yamamoto, Michael Gabon, Alan M Hines, Laird D Zacheis, Jim Toole, Hugh McCormick, Owen Ryan, Erika Schmidt, John Butler
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments
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Embedded Value/Fair Value - Different Approaches, Same Goal
basically said there’s an indirect method and a direct method. The indirect method is what I was illustrating ... illustrating and so was Hubert for IBV. The direct method has you value liability cash flows, while one ...- Authors: Burton Jay, Kenneth LaSorella, Hubert B Mueller
- Date: May 2002
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Fair Valuation of Insurance Liabilities-Implications for Economic Performance Measurement and Strategic Decision Making
on a valuation of liability cash flows without direct reference to the assets backing them. The cash ... insurance company are worth less to shareholders than direct holdings. That’s because they have to pay tax ...- Authors: Charles D Friedstat, Kenneth LaSorella, Gregory Goulding, David M Walczak, Joseph Koltisko, Marsha Wallace, Scott Witt
- Date: Jun 2000
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Embedded [Economic] Value versus Fair Value versus U.S. GAAP
higher return than a term product, where the primary variability is really on mortality and not in the ... 113 and SFAS 120) remain operative and are the primary standards affecting the actuary's work. Then ...- Authors: Morris Chambers, Daniel J Kunesh, Kenneth LaSorella, Hubert B Mueller
- Date: May 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Accounting for Policyholder Dividends
Accounting for Policyholder Dividends This panel discussion session explored alternative methods ... insurance company. Those are basically the two primary methods of converting: the distribution form of ...- Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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AIDS - An Actuary's Responsibilities
AIDS - An Actuary's Responsibilities This presentation is about actuaries evaluating ... information you have. Both of these adjustments are direct multiples in the formula for column F. With this ...- Authors: Donald Behan, Stephen Conwill, John E Hanrahan, Kenneth LaSorella, Edward B Kiffel
- Date: May 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability