1 - 3 of 3 results (0.47 seconds)
Sort By:
  • 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 ...

    View Description

    • 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 ...

    View Description

    • 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
  • 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.

    View Description

    • 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