Description: New GAAP accounting rules require different reporting of long-duration liabilities, which include active life reserves for individual disability insurance policies. This session reviews the new GAAP rules and provides practical guidance for disability insurers in the implementation of these requirements.

Description: In this session 149PD of the New York Annual Meeting the panel discusses traditional as well a alternative forms of distribution for marketing individual disability income insurance. From the Record of the Society of Actuaries, Vol. 24, No. 3.