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Alternative Experience Adjustment in LDTI DAC Amortization

Alternative Experience Adjustment in LDTI DAC Amortization This article demonstrates that the alternative method of adjusting DAC amortization for actual experience fails to serve its purpose if ...
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Description: This article demonstrates that the alternative method of adjusting DAC amortization for actual experience fails to serve its purpose if amortization is based on amounts in force at the end of a reporting period. In that situation, the method would increase the amortization rate for excess terminations. Applying that increased rate to a lower basis, however, does not reliably reduce the unamortized DAC balance as required.
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- Authors: Steven Malerich, Janelle Kern
- Date: Jul 2024
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

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Alternative Experience Adjustment in LDTI DAC Amortization