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  • Hedging Variable Annuities: A Dealer's Perspective

    Hedging Variable Annuities: A Dealer's Perspective A focus on the capital markets perspective and some of the products dealers offer to hedge and help mitigate capital costs and tail exposure ...

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    • Authors: Edward A Mirsepahi
    • Date: Apr 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Enterprise Risk Management>Capital markets
  • The Basics of the Tax Treatment of Long-Term Care Insurance

    The Basics of the Tax Treatment of Long-Term Care Insurance The article provides an overview of the federal tax treatment of long-term care insurance contracts, including a brief history of the ...

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    • Authors: Craig R Springfield, Alison R Peak, Prasanthi Goda
    • Date: Apr 2024
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Long-Term Care News
    • Topics: Long-term Care; Long-term Care>Long-term care insurance; Public Policy; Public Policy
  • Alternative Experience Adjustment in LDTI DAC Amortization

    Alternative Experience Adjustment in LDTI DAC Amortization This article demonstrates that the alternative method of adjusting DAC amortization for actual experience fails to serve its purpose if ...

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    • Authors: Steven Malerich, Janelle Kern
    • Date: Jul 2024
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Frequently Asked Questions—Indirect Par Contracts Under IFRS 17

    Frequently Asked Questions—Indirect Par Contracts Under IFRS 17 The article addresses treatment of products with indirect participating features (e.g. declared credited rates) under IFRS 17. Some ...

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    • Authors: Bruce Rosner, Kyle Stolarz
    • Date: Jun 2021
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
  • Accounting for Ceded Reinsurance Under LDTI—Existing Business

    Accounting for Ceded Reinsurance Under LDTI—Existing Business This is the final article in a five-part series about accounting for reinsurance under GAAP Targeted Improvements to the Accounting ...

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    • 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]
  • Financial Reporting Research Update

    Financial Reporting Research Update This article provides an update, as of October 2023, on Financial Reporting Section research projects in process and those recently completed. By Isabelle Jung ...

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    • Authors: Ronora Stryker
    • Date: Jan 2024
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Management Navigation and Readiness for the Implementation of IFRS 17 and New Solvency Standards for Life Insurers

    Management Navigation and Readiness for the Implementation of IFRS 17 and New Solvency Standards for Life Insurers Sustainable operations under changes in accounting principles and solvency ...

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    • Authors: Jon-Zeu Wu (Jon)
    • Date: May 2023
    • Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: International News
    • Topics: Finance & Investments; Finance & Investments>Asset liability management; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Actuarial Process Optimization—A Case for Using Modern Technology in Actuarial Domain

    Actuarial Process Optimization—A Case for Using Modern Technology in Actuarial Domain Actuarial Process Optimization is a framework for using technology to support the actuary of the future. In ...

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    • Authors: Alexander Zaidlin
    • Date: Oct 2021
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Actuarial Technology Today
    • Topics: Technology & Applications
  • T3: TAXING TIMES TIDBITS

    T3: TAXING TIMES TIDBITS T3: TAXING TIMES TIDBITS TAXING TIMES, June 2022 IRS Tweaks Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider and Mark ...

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    • Authors: Arthur C Schneider, Surjya Mitra
    • Date: May 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
  • A Fresh Look at Accounting for Reinsurance of Universal Life

    A Fresh Look at Accounting for Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred acquisition costs enables the accounting for reinsurance ...

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    • Authors: Steven Malerich
    • Date: Aug 2022
    • 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