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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  • Implementation Considerations for VA Market Risk Benefits

    Implementation Considerations for VA Market Risk Benefits Feature article discussing the number of challenges associated with ASU 2018-12 related to the measurement of market risk benefits.

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    • Authors: Dylan Strother, John Adduci, James B Kern
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Chairperson's Corner: Bringing on Disruption

    Chairperson's Corner: Bringing on Disruption Article from the chairperson of the Financial Reporting Section of the SOA on disruption and what it means to actuaries. financial reporting ...

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    • Authors: Simpa Baiye
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Future Actuary
    • Topics: Financial Reporting & Accounting
  • New Risk-Based Capital Requirements for the Brazilian Insurance Market

    New Risk-Based Capital Requirements for the Brazilian Insurance Market The article gives background on the Brazilian insurance market and summarizes the newly released regulations which deal with ...

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    • Authors: David B Sommer
    • Date: Apr 2007
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting
  • Are Your Indexed UL Earnings Underperforming Pricing Expectations?

    Are Your Indexed UL Earnings Underperforming Pricing Expectations? The article discusses the continued popularity of indexed UL insurance and possible reasons why a company's actual indexed ...

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    • Authors: Nik Godon
    • Date: Jan 2024
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Product Matters!
    • Topics: Financial Reporting & Accounting; Life Insurance; Life Insurance>Policyholder behavior - Life Insurance; Life Insurance>Pricing - Life Insurance; Life Insurance>Universal life
  • COLIFR Corner

    COLIFR Corner COLIFR Corner by Harold Forbes from the Financial Reporter, May 1999, Issue No. 39. American Academy of Actuaries=AAA;Annuities;Risk-based capital=RBC; 9093 5/1/1999 12:00:00 AM ...

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    • Authors: Harold Forbes
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities

    VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities VM-22 was first introduced into the Valuation Manual in 2018. A number of changes have been made since its introduction, ...

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    • Authors: Dayuan Mao, Ping Zhu, Mary Wu
    • Date: May 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Annuities>Payout annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies

    In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies The article provides an introduction to tax accounting for U.S. life insurance ...

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    • Authors: Kristin R Norberg
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • The Great MOCE Debate

    The Great MOCE Debate A discussion of setting margins for financial reporting of insurance contract liabilities, with a focus on the cost - of - capital approach. Accounting standards, Discount ...

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    • Authors: Stephen Strommen
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Economic Advantages of Offshore Life Reinsurance

    Economic Advantages of Offshore Life Reinsurance A discussion of some of the economic advantages of Offshore Life Reinsurance Annuity reserves;Investment policy;Life reinsurance;Life reserves; ...

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    • Authors: Kenton L Scheiwe, MARGARET IRENE OCONNOR
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting; Reinsurance
  • Expensing Executive Stock Options: An Economic Middle Ground

    Expensing Executive Stock Options: An Economic Middle Ground This articles offers an approach for accounting for executive stock options. Stock options; 10993 2/1/2003 12:00:00 AM ...

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    • Authors: Jeremy Gold
    • Date: Feb 2003
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting