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  • Negative IMR Considerations in a Higher Interest Rate Environment

    Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance Reserve ("IMR") has become a hot topic recently due to rising interest rates, causing decreases or ...

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    • Authors: Yuan Tao, Charles K Chacosky, Rey Malile
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • XXX and Minimum Standards

    XXX and Minimum Standards XXX and Minimum Standards by Steven F. Grondin from The Financial Reporter, September 2001, Issue No. 47. Life reserves;Mortality rates=Mortality tables=Death rates ; ...

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    • Authors: Steven F Grondin
    • Date: Sep 2001
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Issue Brief Synopsis: LTD Claim Reserve Assumption Basis

    Issue Brief Synopsis: LTD Claim Reserve Assumption Basis Synopsis of Issue Brief prepared by Tax Work Group of the Academy-LTD Claim Reserve Assumption Basis: Use of date of incurral/date of ...

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    • Authors: Barbara Gold
    • Date: Oct 2017
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Health & Disability
  • 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
  • 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
  • Analysis of a Threshold Strategy in a Discrete-time Sparre Andersen Model

    Analysis of a Threshold Strategy in a Discrete-time Sparre Andersen Model This paper shows the application of a threshold strategy on the surplus level of an insurance risk model results in a ...

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    • Authors: Ana Maria Mera
    • Date: Jan 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Markov Chain