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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  • Teaching Matters: You Do Not Really Understand MLC Unless...

    Teaching Matters: You Do Not Really Understand MLC Unless... By Yvonne ChuehStudents in Yvonne Chueh’s actuarial course in Models for Life Contingencies used life tables and Excel tool building ...
    • Authors: Chin-Mei Chueh
    • Date: Apr 2014
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Expanding Horizons
    • Topics: Annuities>Pricing - Annuities; Annuities>Reserves - Annuities; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life
  • Estimating Incurred But Not Reported Life Claims

    Estimating Incurred But Not Reported Life Claims This article is designed to provide a statistical method for reviewing the accuracy of the incurred but not reported IBNR life claim liability ...

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    • Authors: Alfred Raws
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
  • GAAP Targeted Improvements—Unlocking Persistency

    GAAP Targeted Improvements—Unlocking Persistency Continues the look from previous articles at unlocking of traditional contract valuation assumptions, this time examining the effects of lapses.

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    • Authors: Steven Malerich
    • Date: Mar 2018
    • 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
  • Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves

    Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves This paper describes the Federal Income Tax FIT treatment of reserves historically. Then it describes ...

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • PBR Corner

    PBR Corner Mortality Credibility and its use within VM-20. Credibility theory;Mortality;Principle-based reserves 6442469537 6/1/2016 12:00:00 AM ...

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    • Authors: Karen Rudolph, Ruijuan Wang
    • Date: Jun 2016
    • Competency: Leadership>Influence; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Experience Studies & Data>Mortality; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
  • GAAP Targeted Opportunity

    GAAP Targeted Opportunity Continued look at unlocking of traditional contract valuation assumptions, this time examining the frequency of true up for actual experience. Accounting standards; ...

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    • Authors: Steven Malerich
    • Date: Jun 2018
    • 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