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A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience
A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience Key considerations when modeling reinsurance to calculate reserves under PBR as well as a case study examining the ...- Authors: Gregory Mackenzie, Chris Whitney
- Date: Dec 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Life reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance
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November 2015 Reinsurance News
November 2015 Reinsurance News November 2015 Reinsurance News Reinsurance treaty 6442464642 11/1/2015 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Nov 2015
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Reinsurance News
- Topics: Reinsurance>Financial reporting for reinsurance; Reinsurance>Health reinsurance; Reinsurance>Life reinsurance; Reinsurance>Long-term care reinsurance; Reinsurance>Marketing and distribution - Reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance; Reinsurance>Stop-loss insurance; Reinsurance>General reinsurance
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Chairperson’s Corner
Chairperson’s Corner Includes new mission statement for Reinsurance Section and overview of draft practice note, Credit for Life Reinsurance in U.S. Statutory Financial Statements 6442477573 7/1/ ...- Authors: Mary Broesch
- Date: Jul 2017
- Competency: Professional Values>Practice expertise; Relationship Management>Relationships and trust
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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Where Have You Gone, Formula Reserves? Update on Principles-Based Reserves for Life Insurance
Where Have You Gone, Formula Reserves? Update on Principles-Based Reserves for Life Insurance This article provides an update on principles-based reserves for life insurance. Life reinsurance; ...- Authors: Richard Daillak
- Date: Aug 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance under LDTI—Introduction
Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for ...- Authors: Steven Malerich
- Date: Sep 2020
- Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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Noise in Accounting for Reinsurance of Universal Life
Noise in Accounting for Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred acquisition costs enables the accounting for reinsurance of ...- Authors: Steven Malerich
- Date: Oct 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Appointed Actuaries Survey Results: Part II What Practices Actuaries Followed For 1992 Reserves
Appointed Actuaries Survey Results: Part II What Practices Actuaries Followed For 1992 Reserves Summary of Part II of the survey of Appointed Actuaries, sponsored by the American Academy of ...- Authors: Donna Claire, Maria Thomson
- Date: Mar 1994
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Reinsurance>Reserving - Reinsurance
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Reinsurance News, March 2018, Issue 90
Reinsurance News, March 2018, Issue 90 Read the March 2018 issue of Reinsurance News published by the Reinsurance Section. Newsletter provide practical information for the working actuary.- Authors: Society of Actuaries
- Date: Mar 2018
- Publication Name: Retirement Section News
- Topics: Reinsurance>Marketing and distribution - Reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance
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Reinsurance Under PBR: An Update on the Treatment of Risk Transfer
Reinsurance Under PBR: An Update on the Treatment of Risk Transfer This article discusses the current status, including differing views, on the treatment of risk transfer in reinsurance ...- Authors: Sheldon Summers
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Reserving - Reinsurance
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Clarification of the September 2012 Financial Reporter Article Titled, "Statutory Reserving for Fixed Indexed Annuities with Guaranteed Lifetime Withdrawal Benefits”
Clarification of the September 2012 Financial Reporter Article Titled, "Statutory Reserving for Fixed Indexed Annuities with Guaranteed Lifetime Withdrawal Benefits” The authors provide ...- Authors: James Collingwood, Benjamin J. Yahr, Kush Kotecha
- Date: Jan 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance