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  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    prescribed a tax method, interest rates and mortality tables, when applicable. But the committee reports ... prevailing interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Letter from the Editor
    exemption; the 2017 CSO and net premium reserves; mortality tables specific to guaranteed issue, simplified ... know about the 2013 Individual DI Valuation Table. This table was approved by the NAIC in August 2016 and ...

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    • Authors: Ryan Stowe
    • Date: Mar 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: In The Public Interest
    • Topics: Actuarial Profession>Professional development; Economics>Financial economics; Financial Reporting & Accounting>Statutory accounting
  • Life Valuation Issues XXX/Regulation 147
    Life Valuation Issues XXX/Regulation 147 Presented at September 1995 Valuation Actuary Symposium. ... new XXX designs, and consumer reaction to NAIC's adoption of XXX. Premiums;Secondary guarantees;Term ...

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    • Date: Sep 1995
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Introducing the Representative Scenarios Method - Part 1
    the American Academy of Actuar- ies (Academy) Annuity Reserve Work Group (ARWG) to de- velop PBR for ... being valued. For example, the distribution of mortality cost might be defined as a percentage of a pricing ...

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    • Authors: Mark Birdsall, Stephen Strommen
    • Date: Sep 2015
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Some Views About Adjustment Of Earnings
    Some Views About Adjustment Of Earnings Author's views about adjustment of earnings. The thesis is ...

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    • Authors: Robert G Espie
    • Date: Mar 1969
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Valuing a Life Insurance Company
    jell in the decade following World War II: a) mortality improved dramatically; b) interest rates began ... companies today have a choice of interest rate, mortality table, and valuation method. A change of ~% in the ...

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    • Authors: Melvin L Gold, Robert C Tookey
    • Date: Apr 1962
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Finance & Investments; Finance & Investments>Economic value; Financial Reporting & Accounting>Statutory accounting
  • Principle-Based Reserves PBR – More Trends, But Not Resolution
    would not be alleviated. The new CSO Table with preferred mortality is al- most completed, although it ... In other words, this in force reflects actual mortality and lapse experience of in-force business, even ...

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    • Authors: Norman E Hill
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Considerations for Indexed Universal Life under PBR
    which is believed to be an unintended result. In Table 1, a profit measure is presented for each scenario ... increased crediting rate seen after policy year 20. Table 1 Profit Measure Percentile of SR scenarios PV ...

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    • Authors: Ye Yang, Erzhe Zhang, Nicholas Dunn
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development; 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>Statutory accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    457(b) plan, or individual retirement account or annuity (IRA), all of which receive special tax treatment ... individual retirement annuity is not subject to the same rules as an annuity issued to a profit- sharing ...

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    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • ACLI Update Column
    new tax law on 2017 financial statements. All U.S. accounting regimes require accounting for the effect ... capital and surplus, or both for insurers. The U.S. accounting standards setters immediately recognized ...

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    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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