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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  • Modernizing The Insurance Financial Process

    Modernizing The Insurance Financial Process This article summarizes statutory reporting and the Pinciple-Based Initiative that the Academy, the industry and the regulators have been working on in ...

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    • Authors: David Sandberg
    • Date: Feb 2007
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Session 77 - Valuation Issues for the Worksite Life Actuary (Life, Annuities, and Combination Life/Health Riders)

    Session 77 - Valuation Issues for the Worksite Life Actuary (Life, Annuities, and Combination Life/Health Riders) Life insurers in the worksite market face some unique challenges. This session ...

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    • Authors: Robert T Eaton, William Mehilos, Genevieve Knight
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Marketing and distribution - Life Insurance
  • Session 81 - PBR Workshop - Life Insurance

    Session 81 - PBR Workshop - Life Insurance In this workshop format session, attendees will discuss the issues encountered when calculating principle-based reserves for life insurance products. At ...

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    • Authors: Paul Fedchak, Carrie Kelley, Yibo Yan
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • Tax Aspects of Nonperforming Assets

    Tax Aspects of Nonperforming Assets Comparison of statutory and tax accounting rules in treatment of non-performing assets. Taxes=Taxation; 11549 9/1/2008 12:00:00 AM ...

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    • Authors: Peter Winslow, Samuel A Mitchell
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Transitioning to the 2001 CSO—State Adoption and Filing Considerations

    Transitioning to the 2001 CSO—State Adoption and Filing Considerations The NAIC is expected to adopt the model regulation for the 2001 CSO table in late 2002. The question then becomes: how ...

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    • Authors: Douglas Doll
    • Date: Aug 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Product Matters!
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Antifragile Product Design

    Antifragile Product Design The first part of this article illustrates why long duration recurring premium products are particularly risky using the concept of fragility. The second part explores ...

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    • Authors: Wendy Yu
    • Date: Feb 2013
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Product Matters!
    • Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Life Insurance in Vietnam

    Life Insurance in Vietnam The current life insurance development with a focus on the latest regulation change from actuarial perspective and its possible impact to the Vietnam industry. Interest ...

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    • Authors: Albert Li
    • Date: May 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance
  • RBC C3 Phase II: Easier Said Than Done

    RBC C3 Phase II: Easier Said Than Done Results of an industry survey on life insurance companies' efforts to implement the recently adopted Life Risk-Based Capital Phase II Instructions, ...

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    • Authors: Patricia Matson, Don Wilson
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Stochastic models
  • The Financial Reporter

    The Financial Reporter The September 2014 Issue of the Financial Reporting Section's newsletter, The Financial Reporter financial reporting;corporate governance;accounting ...

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    • Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
    • Date: Sep 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
  • Chairperson's Corner

    Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation Actuary;Life Insurance;Annuities 6442480138 12/1/2017 12:00:00 AM ...

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    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting