Announcement: SOA congratulates the new ASAs and CERAs for August 2024.

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  • Managing a Company's Cash
    hundreds of thousands of checks you really don't care whether you are paying 25, 30, or 40 cents an item ... people will argue with me on this_ you don't really care too much about the location of the particular lock ...

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    • Authors: Fred L Cohen, J Richard Garrett, James Hohmann, Robert LaLonde, Bruce W Reitz
    • Date: May 1984
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • What Does This Market-Value Accounting Really Mean?
    critiques. The available-for-salecategory is the primary problem for insurance companies. The trading category ... valuation allowance is what you would call your primary traditional DAC versus a DAC that counted unrealized ...

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    • Authors: James Hohmann, Douglas C Kolsrud, Edward Robbins
    • Date: May 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • GAAP Issues/Fair Value Financial Reporting
    income statement. They're basically going to be a direct adjustment in the equity section. You'll see a ... Emerging Issues Task Force. Specifically, the primary issues addressed were: 1. The discount rate used ...

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    • Authors: Glen Gammill, James Hohmann, Bradley M Smith, Stephen White, Dave Ficca
    • Date: Jan 1994
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Market-Value Accounting
    liabilities. In simplified terms, there are two primary ways to determine the fair value; you can set the ... semiarbitrary class of available-for-sale assets. Would you care to comment on that? MR. HOHMANN: I think the observation ...

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    • Authors: James Hohmann, Douglas C Kolsrud, James D Wallace, Matthew Clayton Modisett
    • Date: Apr 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Practitioners' Forum
    no small task. So there are four people whose primary functions are support. They are all actuaries, ... flat. As the chief actuary, I have seven or eight direct reports, and then below that we have mentoring ...

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    • Authors: Errol Cramer, James Hohmann, W. Michael Pressley, Stephen A J Sedlak
    • Date: Jan 1996
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Finance & Investments; Modeling & Statistical Methods
  • Securitization of Policy Loans
    reserve fund, provided by equity investors, would take care of the slow pay scenario (Graph 5). As a further ... loan to value ratio of greater than 90%. The primary factors impacting the paydown of PHLs are death ...

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    • Authors: James Hohmann, V Michael Shante, James A Tilley, David Franzetta
    • Date: Jun 1988
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments
  • Recent Activity of the Life Practice Council
    Recent Activity of the Life Practice Council Members of the Life Practice Council of the American ... to be at the meeting. We're going to try to get direct reports as much as we can. The panel consists ...

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    • Authors: David J Christianson, Arnold Dicke, James Hohmann, Donna Claire, William C Koenig, Cande Olsen, Craig R Raymond, Walter Rugland, Henry Siegel, Robert E Wilcox, Christine M. Cassidy
    • Date: Oct 1997
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Professional associations
  • Fair Value Financial Reporting
    Fair Value Financial Reporting 1993 SOA Meeting, Quebec. This session addressed FASB activities, ... seen the responseof the ACLI. Its responsewas more direct than the COUFR's response. We talked mostly about ...

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    • Authors: J Duran, James Hohmann, Richard S Robertson, Douglas Wolff, Mark Weston
    • Date: Jun 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting