Description: COLIFR Committee on Life Insurance Financial Reporting Corner briefly discusses curent issues such as RBC, GMDB for Variable Life, reservinf for VAGLBs, reserves for Equity Index UL, GAAP DAC for internal replacements an a proposed revised AOMR.

Description: The “X” Factor — Are You Ready? by Larry Gorski from The Financial Reporter, June 2000, Issue No. 42.

Description: With the halfway point of the transition period in the rear view mirror, many companies are well underway with their VM-20 implementation and analysis efforts. Beyond attempting to master the new rules of the road, actuaries have discovered new effects of product design and assumption setting. Panelists in this session will discuss their experiences with VM-20 reserves for various products and designs, their applications of actuarial judgement and the areas where even they don’t have all the answers. The audience is encouraged to bring their questions and also to share their insights.

Description: This article reports the maximum statutory valuation and nonforfeiture interest rates for 1999 issues of selected life insurance products and the maximum statutory valuation interest rates for 1998 issues of selected annuity products.

Description: Inaugural article in a series to share resources with other actuaries at smaller companies. This article will introduce the reader to the Academy's Life and Health Valuation Law Manual, an annual publication containing numerous references, notes and guidelines to help valuation actuaries complete their statutory regulatory work.

Description: This article compares earnings emergence under five popular world-wide accounting bases for two insurance products, term life and fixed deferred annuity.

Description: A discussion of regulatory oversight of PBR with two former regulators to give some insight into how your company should be preparing for new PBR requirements.

Description: Presents a practical solution to some of the distortion caused by a typical application of the retrospective assumption update (unlocking) method.

Description: Excel-based tables for 2017 CSO mortality rates.

Description: Excel-based tables for 2017 CSO mortality rates.