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COLIFR Corner
COLIFR Corner COLIFR Committee on Life Insurance Financial Reporting Corner briefly discusses curent issues such as RBC, GMDB for Variable Life, reservinf for VAGLBs, reserves for Equity Index ...- Authors: Kevin E Palmer
- Date: Feb 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
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The “X” Factor — Are You Ready?
The “X” Factor — Are You Ready? The “X” Factor — Are You Ready? by Larry Gorski from The Financial Reporter, June 2000, Issue No. 42. Life valuation;Mortality assumption;Statutory accounting; 9109 ...- Authors: Larry M Gorski
- Date: Jun 2000
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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PBA Corner
PBA Corner Article outlining the recent activity of the NAIC Life Actuarial Task Force LATF VM-20 Subgroup activities and the Academy’s Life Reserve Working Group dealing with feedback from the ...- Authors: Karen Rudolph
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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GAAP Targeted Improvements—Illustrated Term Insurance Earnings
GAAP Targeted Improvements—Illustrated Term Insurance Earnings Illustrates key differences, in earnings for a segment of term insurance, between current GAAP standards and GAAP targeted ...- Authors: Steven Malerich
- Date: Sep 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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PBR Developments: What’s Going on with the Valuation Manual?
PBR Developments: What’s Going on with the Valuation Manual? This article summarizes recent proposed changes to the Valuation Manual that might take effect for 2019 valuations for PBR business.- Authors: Arnold Dicke, Leonard Mangini
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Determining VM-20 Mortality for Accelerated Underwriting
Determining VM-20 Mortality for Accelerated Underwriting As companies implement PBR, this article outlines challenges regarding the treatment of accelerated underwriting under VM-20 and in light ...- Authors: Matthew Monson, Benjamin Slutsker, Mark Sayre
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Underwriting - Life Insurance
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Case Study - Impact of Tax Cuts and Jobs Act 2017
Case Study - Impact of Tax Cuts and Jobs Act 2017 An overall analysis and attribution analysis of the impacts of the 2017 Tax Cuts and Jobs Act for certain life insurance contracts.- Authors: Christopher Zuiker, Dylan Strother
- Date: Sep 2018
- Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Statutory Valuation Interest Rates for Life Insurance and Annuity Products
Statutory Valuation Interest Rates for Life Insurance and Annuity Products This article reports the maximum statutory valuation and nonforfeiture interest rates for calendar year 2004 issues of ...- Authors: David G Whittemore
- Date: Nov 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Product Matters!
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Non-forfeiture benefits; Life Insurance>Reserves - Life Insurance; Public Policy
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Summary of March 2009 NAIC/LHATF Meeting
Summary of March 2009 NAIC/LHATF Meeting discussion of March 2009 NAIC/LHATF meeting Life reserves;Mortality assumption;Principles-based approach=PBA;Risk-based capital=RBC;Standard Nonforfeiture ...- Authors: Donna Claire
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Product Matters!
- Topics: Life Insurance>Capital - Life Insurance; Life Insurance>Non-forfeiture benefits; Life Insurance>Reserves - Life Insurance; Public Policy
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Impact of VM-20 on Product Development
Impact of VM-20 on Product Development Key excerpts from research recently performed by Milliman consultants for the SOA on the impact of VM-20 on life insurance product development. VM-20;term ...- Authors: Jacqueline M Keating, Karen Rudolph, Uri Sobel, Andrew Steenman
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Product Matters!
- Topics: Life Insurance>Product development - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life