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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  • Chairperson's Corner

    Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation Actuary;Life Insurance;Annuities 6442480138 12/1/2017 12:00:00 AM ...

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    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting

  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change

    The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This article highlights features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance

  • RBC C3 Phase II: Easier Said Than Done

    RBC C3 Phase II: Easier Said Than Done Results of an industry survey on life insurance companies' efforts to implement the recently adopted Life Risk-Based Capital Phase II Instructions, ...

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    • Authors: Patricia Matson, Don Wilson
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Stochastic models

  • Update on Total Asset Requirements for Variable Products with Guarantees

    Update on Total Asset Requirements for Variable Products with Guarantees Update on Total Asset Requirements for statutory reporting of reserves and surplus for Variable annuity products with ...

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    • Authors: James W Lamson, Max Rudolph
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Conditional Tail Expectation; Public Policy

  • Reflections of a Regulatory Actuary

    Reflections of a Regulatory Actuary Reflections of a Regulatory Actuary by Larry Gorski Annuity reserves;Asset modeling;Asset valuation;Bayesian methods;Cash flow testing;Life ...

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    • Authors: Larry M Gorski
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Public Policy

  • Asset Adequacy Analysis—Whys and Hows

    Asset Adequacy Analysis—Whys and Hows Discussion of asset adequacy analysis: various ways to comply with requirements Asset modeling;Cash flow testing;Loss ratio=LR;National Association of ...

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    • Authors: William Sayre
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • 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 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
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