Description: An Overview of Embedded Value and its uses, its advantages versus other financial reporting methodologies, recent trends and an outlook into the future.

Description: Discussion of the biases understatement of risk/reserves that arise when aggregating cells in modeling Variable Annuity Minimum Guaranteed Death Benefits

Description: A summary of the progress and recommendations of the Mortality Study Working Group and a request support in implementing the recommendations.

Description: Discussion of the establishment of deferred tax assets or liabilities under Statutory codification

Description: More Efficient Monte Carlo Simulations for Mortality Assumption Testing

Description: Measurement of the Volatility Risk of Traditional Actuarial Risks for use in pricing and reserving

Description: A discussion of European CFO Embedded Value Guidelines

Description: The article described two methods for calculating the benefit ratio described in AICPA Standard of Practice SOP 03-1. Method 1 calculates the benefit ratio as the quotient of the expectation of A and the expectation of B where A is benefits and B is assessments. Method 2 calculates the benefit ratio as the expectation of the quotient of A and B.

Description: A discussion of a possible replacement of FASB Statement No. 141 SFAS 141. The exposure draft was referred to in this article as “141R.” “141R” provides guidance for application of the acquisition method, which was previously called the purchase method in the case of business combinations. The draft requires that all business combinations including the merger of mutual insurance companies be accounted for by the acquisition method.

Description: Discussion of AICPA Statement of Position 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts.