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  • How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?

    How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements? This article helps companies better ...

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    • Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance

  • A Time of Preparation

    A Time of Preparation Chairperson's Report- summarizing education and research activities for 2016 focusing on regulatory change including PBR and PBR;GAAP;IFRS;ERM;Financial Reporting ...

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    • Authors: Leonard Mangini
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting

  • Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII

    Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII A discussion of the effective dates and statutory reserves cap for variable annuities under Actuarial ...

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    • Authors: Peter Winslow
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting

  • Codification Coming Your Way

    Codification Coming Your Way This article gives an overview of the NAIC codification project, which describes procedures and methods for compiling statutory financial statements. A number of ...

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    • Authors: R Thomas Herget
    • Date: May 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • Principle-Based Reserves Update

    Principle-Based Reserves Update Update on the Standard Valuation Law amendments and the proposed Valuation Manual. Principles-based reserves=PBR; 9250 9/1/2008 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • Random Feedback Loop Musings PBR Feedback Loop

    Random Feedback Loop Musings PBR Feedback Loop Feature article describing the principle-based reserve feedback loop. National Association of Insurance Commissioners=NAIC;Principles-based ...

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    • Authors: Kerry Krantz
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • Regulatory Update

    Regulatory Update Describes the changes in insurance regulation on both an international and US perspective. Accounting standards;Financial Accounting Standards Board=FASB;GAAP reserves;Generally ...

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    • Authors: Jeremy Starr
    • Date: Aug 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Public Policy

  • Session 117: Perspectives on the Regulation of Long Term Care Insurance

    Session 117: Perspectives on the Regulation of Long Term Care Insurance This interactive panel discussion will cover perspectives on:</p><ul><li>the evolution of AG51 requirements, ...

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    • Authors: Rhonda Ahrens, Jan Graeber, Gregory Gurlik, Brian Ulery, David Motemaden
    • Date: Feb 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Statutory accounting; Long-term Care; Long-term Care>Long-term care insurance

  • 2001 CSO Adopted!—What Now?

    2001 CSO Adopted!—What Now? This past December the NAIC adopted the 2001 CSO mortality table. Now things will get interesting as the states consider when they will adopt the table Life reserves; ...

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    • Authors: Mark C Rowley
    • Date: May 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • Task Force Executive Report Summary

    Task Force Executive Report Summary Task Force for developing a new credit disability table Executive Report Summary Credit insurance;Disability insurance;Disabilty rates=Disability tables;Health ...

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    • Authors: Society of Actuaries
    • Date: Jan 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: News Direct
    • Topics: Experience Studies & Data>Disability; Financial Reporting & Accounting>Statutory accounting; Health & Disability>Disability tables
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