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  • Financial Reporting Research Update

    Financial Reporting Research Update This newsletter article provides an update, as of December 2024, on Financial Reporting Section sponsored research projects in process and those recently ...

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    • Authors: Gavin Stewart, Ronora Stryker
    • Date: Mar 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • session-9c

    Value of new business (VNB) is being used by many companies for various purposes including: internal and external financial reporting, incentive compensation, pricing, capital management, and ...

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    • Date: Mar 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance
  • session-5b

    Generally accepted accounting practices (GAAP) reporting frameworks are more involved than ever before. From disclosures to assumption changes, to interest rate movements, uncovering the drivers ...

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    • Date: Mar 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting
  • session-2d

    Even though the 2018 Tax Cut and Job Act significantly simplified the tax valuation methodology, taxation can impact the valuation outcomes and financial decisions. This presentation will start ...

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    • Date: Mar 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance
  • session-3b

    Indexed universal life (IUL) continues to be the most popular universal life (UL) product with sales reaching $1B in Q4 2023, according to LIMRA. There is little long-term experience for IUL and ...

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    • Date: Mar 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting; Life Insurance
  • Fixed Indexed Annuity Fair Value Quantification and Valuation

    Fixed Indexed Annuity Fair Value Quantification and Valuation In this article, a numerical comparison of two commonly used FIA valuation methodologies is conducted to help insurers decide on the ...

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    • Authors: Tao Wang ASA,MAAA , Peter M Phillips
    • Date: Feb 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
  • A Conversation with Retired Company Tax Actuaries

    A Conversation with Retired Company Tax Actuaries TAXING TIMES recently sat down with a group of retired tax actuaries to hear about how they got involved in actuarial tax matters and how their ...

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    • Authors: Mary Caramagno
    • Date: Oct 2023
    • Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • LDTI Implications and Insights: IDI and LTC

    LDTI Implications and Insights: IDI and LTC This article highlights the key implications and insights as a result of the change to the determination of reserves under GAAP accounting guidance for ...

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    • Authors: Robert E Winawer, Gregory Mackenzie, Kevin Desmond
    • Date: Feb 2021
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Principle-Based Reserves Simplified Methods

    Principle-Based Reserves Simplified Methods The Society of Actuaries Smaller Insurance Company Section, the Financial Reporting Section, and the Committee on Life Insurance Research are pleased ...

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    • Authors: Society of Actuaries
    • Date: Jul 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting
  • 2024-valact-session-7e

    The purpose of this session is to discuss hot topics pertaining to post-LDTI GAAP valuation for FIA and RILA products including FAS 133, market risk benefits, intangibles, and ceded GAAP. At the ...

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    • Date: Mar 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Annuities; Financial Reporting & Accounting