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  • Income Volatility Under LDTI
    influence income volatility, and 3) Show how a company's management reporting can be adapted to help explain ... influence income volatility. We show how a company’s management reporting can be adapted to help explain ...

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    • Authors: Bruce Rosner
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
  • ULSG SOP 03-1 Reserving Practices – Survey Highlights
    credits if interest rates rise without the higher mortality and expense charges and rider fees often associated ... the SOP 03- 1 calculation process is the scenar- io(s) used to project liability cash flows. The guidance ...

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    • Authors: Emily Cassidy
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • FAS No. 97 Brings Sweeping Changes
    FAS No. 97 Brings Sweeping Changes FASB's Statement of Financial Accounting Standards No. 97 contains ...

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    • Authors: Mark Evans
    • Date: Jul 1988
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • Targeted Improvements—Illustrated Universal Life Earnings
    combination of aggregate COI rates and a select mortality assumption causes in- surance margins to decrease ... benefit (GMxB) guaran- tees embedded in variable annuity contracts clearly fall under this definition.

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    • Authors: Steven Malerich
    • Date: Jun 2017
    • Competency: Results-Oriented Solutions>Actionable recommendations; 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>Universal life
  • Universal Life GAAP - A Survey
    Mutual (f. 1865) 1865 Rowland Parry l805- ? Asa S. Wing, company’s actuary in 1873, became its first ... (f. 1848) 1866 Lucy J. Wright 184’2-67 Samuel S. Boyden, company’s actuary in 1892, Ibecame its first ...

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    • Authors: Douglas Doll
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life