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  • C3 Phase II – Practical Insights for this Year End

    C3 Phase II – Practical Insights for this Year End A discussion of the possible effort required and impacts resulting from the implementation of C3 Phase II for establishing risk-based capital ...

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    • Authors: Timothy J Ruark
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Capital - Annuities; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Stochastic models; Public Policy
  • VM-31 - Modifications and findings for 2020 PBR reports

    VM-31 - Modifications and findings for 2020 PBR reports This article summarizes the key changes to VM-31 requirements in the 2020 version of the Valuation Manual for both life and variable ...

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    • Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
    • Date: Jul 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life
  • Financial Reporting Research Update

    Financial Reporting Research Update An update on the SOA's financial reporting research projects. Financial reporting 6442469533 6/1/2016 12:00:00 AM ...

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    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • 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]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • The Actuarial Opinion Model Regulation AOMRTakes Center Stage

    The Actuarial Opinion Model Regulation AOMRTakes Center Stage The Actuarial Opinion Model Regulation AOMR Takes Center Stage by Norman E. Hill from The Financial Reporter, June 2000, Issue No.

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    • Authors: Norman E Hill
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • PBA Corner: PBA Items From NAIC Winter National Meeting

    PBA Corner: PBA Items From NAIC Winter National Meeting Feature article that gives updates from the NAIC Winter National Meeting in regard to PBA. Principles-based approach=PBA;Risk-based ...

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    • Authors: Karen Rudolph
    • Date: Mar 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • 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
  • Accounting Change for Variable Annuities With Implications on Hedging

    Accounting Change for Variable Annuities With Implications on Hedging This article describes changes to financial reporting for variable annuities under US GAAP, IFRS and Statutory regulations, ...

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    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • To Admit Or Not To Admit — Is That The Question?

    To Admit Or Not To Admit — Is That The Question? To Admit Or Not To Admit — Is That The Question? by Kenneth W. Faig, Jr. from The Financial Reporter, March 2001, Issue No. 45. Premiums; 9118 3/1 ...

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    • Authors: Kenneth W Faig
    • Date: Mar 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • PBA Corner

    PBA Corner Summarizes the efforts to complete the Valuation Manual by March 2010, for the NAIC's March meeting. Asset modeling;Life reserves;Principles-based reserves=PBR;Interest rate ...

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    • Authors: Karen Rudolph
    • Date: Jun 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • 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