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  • Introduction – Visions for the Future of the Life Insurance Sector

    Introduction – Visions for the Future of the Life Insurance Sector Introductory Comments for the Response to Life Insurance 2020 Foresight – A Call for Essays e-Book. This e-book focuses on the ...

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    • Authors: Steven Malerich, John Currier
    • Date: Nov 2009
    • Competency: Strategic Insight and Integration>Big picture view
    • Topics: Life Insurance
  • Targeted Improvements—Illustrated Universal Life Earnings

    Targeted Improvements—Illustrated Universal Life Earnings Illustrates the effects that proposed GAAP changes will have on earnings emergence of universal life contracts. Accounting standards; ...

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    • Authors: Steven Malerich
    • Date: Jun 2017
    • Competency: Results-Oriented Solutions>Actionable recommendations; 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>Universal life
  • Chairperson’s Corner: Volunteer—Enjoy The Journey

    Chairperson’s Corner: Volunteer—Enjoy The Journey Chairperson’s column discussing the benefits of volunteering for the Financial Reporting Section. International Financial Reporting ...

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    • Authors: Steven Malerich
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession
  • The Financial Reporter

    The Financial Reporter Full version of The Financial Reporter, Issue No. 70, September 2007. 25631 9/1/2007 12:00:00 AM ...

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    • Authors: Kenneth LaSorella, Steven Malerich, Craig Reynolds, Raymond Ted Schlude, Henry Siegel
    • Date: Sep 2007
    • Publication Name: The Financial Reporter
  • A Change In Own Credit Risk

    A Change In Own Credit Risk Since the adoption of FAS 157, there has been much concern about the use of a company's own credit risk in the valuation of liabilities. To fully assess the ...

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    • Authors: Steven Malerich
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • GAAP Targeted Improvements: Unlocking 2.0

    GAAP Targeted Improvements: Unlocking 2.0 Presents a practical solution to some of the distortion caused by a typical application of the retrospective assumption update (unlocking) method.

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    • Authors: Steven Malerich
    • Date: Dec 2017
    • 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: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • A New Perspective on Some Familiar Risks

    A New Perspective on Some Familiar Risks Response to Life Insurance 2020 Foresight – A Call for Essays. An essay stating the author’s vision for the future of the life insurance sector. Focus is ...

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    • Authors: Steven Malerich
    • Date: Nov 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Life Insurance; Pensions & Retirement>Retirement risks
  • Accounting for Ceded Reinsurance under LDTI—Introduction

    Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for ...

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    • Authors: Steven Malerich
    • Date: Sep 2020
    • Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
  • GAAP Targeted Improvements—Retrospective Noise

    GAAP Targeted Improvements—Retrospective Noise Illustrates the effects of different approaches to updating GAAP valuation assumptions for traditional life contracts. Accounting standards; ...

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    • Authors: Steven Malerich
    • Date: Sep 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Reserves - Life Insurance
  • GAAP Targeted Improvements: Diving into Details

    GAAP Targeted Improvements: Diving into Details Review of some subtle details in GAAP targeted improvements for long-duration contracts (ASU 2018-12). deferred acquisition cost=DAC;deferred ...

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    • Authors: Steven Malerich
    • Date: Dec 2018
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]