Announcement: SOA releases October 2025 ALTAM, ASTAM, FAM, and November 2025 INV 201 Exams passing candidate numbers. SOA congratulates the new ASAs and CERAs for December 2025.

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  • Financial Reporting Research Update

    Financial Reporting Research Update A status update on research projects sponsored or co-sponsired by the Financial Reporting Section. Financial Reporting;Research 6442475649 3/1/2017 12:00:00 AM ...

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    • Authors: Society of Actuaries, James S Hawke
    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Unlocking of Traditional Contract Assumptions

    Unlocking of Traditional Contract Assumptions Formulas for changes in GAAP liabilities and liability accrual rates are shown for three assumption update methods—retrospective, prospective and ...

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    • Authors: Steven Malerich
    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • Asset Modeling Challenges for VM-20 Projections

    Asset Modeling Challenges for VM-20 Projections This article describes methods for addressing technical challenges related to modeling asset cash flows for PBR reserve projections. asset ...

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    • Authors: Benjamin Slutsker, Reanna Nicholsen, Jason Kehrberg
    • Date: Mar 2018
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Reserves - Life Insurance; Modeling & Statistical Methods>Asset modeling
  • Embedded Derivatives in Modco and Similar Reinsurance Arrangements

    Embedded Derivatives in Modco and Similar Reinsurance Arrangements A discussion of the recent announcement from FASB that certain reinsurance agreements, such as modified coinsurance ...

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    • Authors: Richard H Browne
    • Date: Jul 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Reinsurance News
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Practical Considerations for Implementing the New Statement of Position for Long-Duration Contracts and for Separate Accounts – Part III

    Practical Considerations for Implementing the New Statement of Position for Long-Duration Contracts and for Separate Accounts – Part III A continuation of the discussion of the practical ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Actuarial Aspects of SOX 404

    Actuarial Aspects of SOX 404 A discussion of Actuarial Aspects of Section 404 of Sarbanes-Oxley Accounting standards;Annuity reserves;Audits;Financial reporting;Health reserves;Life reserves; ...

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    • Authors: Richard H Browne, Laura J Hay
    • Date: Dec 2004
    • Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Financial Reporting & Accounting
  • C3 Phase II – Practical Insights for this Year End

    C3 Phase II – Practical Insights for this Year End A discussion of the possible effort required and impacts resulting from the implementation of C3 Phase II for establishing risk-based capital ...

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    • Authors: Timothy J Ruark
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Capital - Annuities; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Stochastic models; Public Policy
  • Mortality Table Slope and Future Improvements

    Mortality Table Slope and Future Improvements Mortality Table Slope and Future Improvements Mortality assumption;Mortality modeling; 10456 11/1/2002 12:00:00 AM ...

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    • Authors: Michael Taht
    • Date: Nov 2002
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Product Matters!
    • Topics: Life Insurance>Pricing - Life Insurance
  • Highlights of May 2013 Life & Annuity Symposium

    Highlights of May 2013 Life & Annuity Symposium This article contains a summary of some of the presentations given at the May 2013 SOA Life & Annuity Symposium. This article does not ...

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    • Authors: James Filmore, Kurt Guske
    • Date: Oct 2013
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Product Matters!
    • Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance
  • Risk Management, December 2017

    Risk Management, December 2017 Read the December 2017 issue of Risk Management published by the Joint Risk Management Section. Newsletters provide practical information for the working actuary, ...

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    • Authors: Society of Actuaries
    • Date: Dec 2017
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Risk Management
    • Topics: Enterprise Risk Management