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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  • 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
  • FASB Update - Q4 2015

    FASB Update - Q4 2015 Update of FASB's tentative decisions on revising the accounting for long-duration insurance contracts, now that decisions on measurement are substantively complete.

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    • Authors: Leonard Reback
    • Date: Mar 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
  • PBA Corner

    PBA Corner A summary of regulatory developments related to principle-based reserving. reserves;principle-based;VM-20;Valuation Manual 6442467209 3/1/2016 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>General business skills; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • PBA Corner

    PBA Corner Summary of research titled Understanding VM-20 Results. Reserves;Principle-based;Statutory;Liability valuation;Valuation;Liability 6442480143 12/1/2017 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Dec 2017
    • Competency: Communication>Written communication; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • VA Reserve and Capital Reform: Overview and Update

    VA Reserve and Capital Reform: Overview and Update Public update on the NAIC VA Capital Reform Initiative. Capital management;Asset Liability Management;Variable annuities 6442476987 6/1/2017 12: ...

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    • Authors: Aaron Sarfatti
    • Date: Jun 2017
    • Competency: Leadership>Change management
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Capital - Annuities
  • The Financial Reporter, March 2017

    The Financial Reporter, March 2017 Read the March 2017 issue of The Financial Reporter published by the Financial Reporting Section. Financial reporting 6442475512 6/5/2017 12:00:00 AM ...

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    • Authors: Society of Actuaries
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Dynamic Assumption-Setting for Variable and Non- Variable Annuities—Part 2

    Dynamic Assumption-Setting for Variable and Non- Variable Annuities—Part 2 Proposes an approach to develop dynamic assumptions for living benefits using a combination of available experience data ...

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    • Authors: Marianne C Purushotham, Mark Birdsall
    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Capital - Annuities; Annuities>Equity-indexed annuities; Annuities>Expenses - Annuities; Annuities>Fixed annuities; Annuities>Group plans - Annuities
  • Letter to the Editor: Question from a Reader

    Letter to the Editor: Question from a Reader A question from a reading regarding the accuracy of a comment from the December 2016 issue of The Financial Reporter article titled “Negative GAAP ...

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    • Authors: Robert Crompton
    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts

    Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts A discussion of the FASB's Sept. 29, 2016 issued exposure draft on targeted improvements to ...

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    • Date: Mar 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • 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