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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  • VA GAAP Reserving Practices—Survey Highlights

    VA GAAP Reserving Practices—Survey Highlights This article summarizes the results of the survey covering industry practices relating to the valuation of variable annuities under FAS 133/157 ...

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    • Authors: Society of Actuaries, Hye-Jin Kim, Laura S Gray, Aisling Metcalfe
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • FASB Long Duration Insurance Contracts Redeliberations

    FASB Long Duration Insurance Contracts Redeliberations Description of FASB redeliberations on targeted improvements for long duration contracts as of the end of 2017, including a summary of the ...

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    • Authors: Leonard Reback
    • Date: Mar 2018
    • Competency: Leadership>Change management
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • Update: RBC C-3 Phase II

    Update: RBC C-3 Phase II A discussion of risk based capital for annuities RBC C-3 Phase II Annuity reserves;Guaranteed minimum death benefits=GMDB;National Association of Insurance Commissioners= ...

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    • Authors: Max Rudolph
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Capital - Annuities; Annuities>Reserves - Annuities; Public Policy
  • Liquity Risk In An Insurance Operation

    Liquity Risk In An Insurance Operation Insurance companies are not immune to liquidity risks. Liquidity;Life insurance;Accident insurance;Enterprise risk management 4294993018 8/1/2012 12:00:00 ...

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    • Date: Aug 2012
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Risk Management
    • Topics: Annuities>Reserves - Annuities; Enterprise Risk Management>Operational risks; Finance & Investments>Investment strategy - Finance & Investments
  • Actuarial Guideline XXXIV

    Actuarial Guideline XXXIV Discusses how AG 34 provides a clarification of CARVM for variable annuities with MGDB’s. Annuity reserves;Annuity valuation;Financial reporting;Statutory accounting; ...

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    • Authors: Cherri R Divin
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Small Talk
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
  • The Unified Valuation System: A Small Company Perspective

    The Unified Valuation System: A Small Company Perspective Discusses some of the new and different ideas being considered by the Wilcox Committee that is working on the Unified Valuation System, ...

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    • Authors: James Thompson
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Small Talk
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • ULSG AG38 Valuation Research Report

    ULSG AG38 Valuation Research Report Feature article discussing the results of a recent ULSG AG38 Valuation Research Report. Accounting standards;Financial reporting;Life reserves;Statutory ...

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    • Authors: Craig Roberts
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and Separate Accounts – Part I

    Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and Separate Accounts – Part I Practical Considerations for Implementing the New Statement of ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • ACLI Update Column

    ACLI Update Column Update from the ACLI about its continued contact with Treasury relating to AG VACARVM and Life PBR. Annuity reserves;Life reserves;Principles-based reserves=PBR;Variable ...

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    • Authors: Bill Elwell
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Representative Scenarios Method (RSM) Part 2-Field Testing the RSM

    Representative Scenarios Method (RSM) Part 2-Field Testing the RSM Building on the Part 1 article, Introduction to the Representative Scenarios Method, this article describes testing the ...

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    • Authors: Mark Birdsall, Stephen Strommen
    • Date: Mar 2016
    • Competency: Leadership>Influence; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Small Talk
    • Topics: Annuities>Reserves - Annuities; Enterprise Risk Management>Risk measurement - ERM; Life Insurance>Reserves - Life Insurance