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  • Embedded Derivatives in Modco and Similar Reinsurance Arrangements

    Embedded Derivatives in Modco and Similar Reinsurance Arrangements Discussion of the existence of embedded derivatives and the consequent required accounting treatment in Modco and Similar ...

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    • Authors: Richard H Browne
    • Date: Jun 2003
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Actuarial Analysis of Different Interpretations of SOP 03-1

    Actuarial Analysis of Different Interpretations of SOP 03-1 This article analyzes two common interpretations of SOP 03-1 in determining the guaranteed minimum death benefit GMDB liability in a ...

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    • Authors: Jeyaraj Vadiveloo, Richard Bass
    • Date: Mar 2005
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting
  • What Do You Mean, “Best” Estimate?

    What Do You Mean, “Best” Estimate? A discussion of alternative meanings to “Best” in best estimate. When one is trying to estimate a result that is normally distributed, the mean, median and mode ...

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    • Authors: Darin Zimmerman
    • Date: Sep 2005
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Estimation methods
  • The Lowly Loss Ratio

    The Lowly Loss Ratio Loss ratio formulas that make it a good tool for financial analysis, with modifications for level premium business such as disability income and long term care. Loss ...

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    • Authors: Paul Margus
    • Date: Dec 2007
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Health & Disability
  • fr-2013-iss93-agarwal

    fr-2013-iss93-agarwal 4294998214 7/8/2013 4:21:41 PM ...
    • Date: Jul 2013
    • Competency: External Forces & Industry Knowledge>General business skills; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Technology & Applications>Computer science; Technology & Applications>Software
  • Asset Modeling Challenges for VM-20 Projections

    Asset Modeling Challenges for VM-20 Projections This article describes methods for addressing technical challenges related to modeling asset cash flows for PBR reserve projections. asset ...

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    • Authors: Benjamin Slutsker, Reanna Nicholsen, Jason Kehrberg
    • 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: Life Insurance>Reserves - Life Insurance; Modeling & Statistical Methods>Asset modeling
  • Risk Margins to the Non-Market Risks under FAS 157: Suggested Approach

    Risk Margins to the Non-Market Risks under FAS 157: Suggested Approach A methodology for calculating risk margins related to policyholder behavior risks for guaranteed living benefits on ...

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    • Authors: Vadim Zinkovsky
    • Date: Dec 2007
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities
  • The Art of Asset Adequacy Testing

    The Art of Asset Adequacy Testing A discussion of areas of AAT where the Actuary uses a considerable degree of discretion and judgment and guidance is limited. assumptions;asset adequacy ...

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    • Authors: Society of Actuaries, Rostislav Zilber, Jeremy Johns
    • Date: Dec 2016
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements

    Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements Discussions of alternative approaching to setting ascribed premiums for market risk benefits under FASB ...

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    • Authors: Shaowei Yang, David Ruiz
    • Date: Jun 2017
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Generalized Mortality Table Analysis

    Generalized Mortality Table Analysis Generalized Mortality Table Analysis: Discussion of the search for alternative mortality tables other than the 1975-80 and 1990-95 tables, which may be more ...

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    • Authors: Larry Warren
    • Date: Jun 2003
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Experience Studies & Data>Mortality; Life Insurance>Pricing - Life Insurance