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Unintended Consequences of FAS 113 Reinsurance Accounting for Long Duration Contracts
as DAC amortization, generally as a function of direct (gross of reinsurance) EGPs. Under Method 2, ... = Present value of (Rein CF) / Present value (Direct EGPs) The present values include both actual cash ...- Authors: Rod Bubke, Katie Cantor, Larry Gulleen
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Future Actuary
- Topics: Reinsurance>Financial reporting for reinsurance
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How to Become a Better Actuary
the session descriptions—each identifies the primary competency it supports. If you haven’t checked ... all professional development opportunities, the primary competency is identified. Again, this will help ...- Authors: Rod Bubke
- Date: Aug 2011
- Competency: Professional Values>Practice expertise
- Publication Name: The Stepping Stone
- Topics: Actuarial Profession>Professional development
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How to Become a Better Actuary
How to Become a Better Actuary This is a link to an article that describes the Competency Framework ... Loss Ratio: An Entrepreneurial Approach to Health Care Reform by Mark Florian Annuity Clearinghouse ...- Authors: Rod Bubke
- Date: Aug 2011
- Competency: Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Independent Consultant
- Topics: Actuarial Profession>Competencies; Actuarial Profession>Professional development
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Financial Reporting Section Membership Survey—Read the Results
discussion of the survey results. One of the primary roles of the Section Council is to provide continuing ... provide service to our Section members. Another primary function of the Section Council is to fund and ...- Authors: Rod Bubke
- Date: Dec 2008
- Publication Name: The Financial Reporter
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GAAP Refresher
liability increases. I think it lapses on a long-term care policy. Some contracts, if you had a higher ... one thing to your net reserve. But in long-term care, putting in the higher lapses would not necessarily ...- Authors: Michael J O'Connor, Rod Bubke
- Date: Sep 2003
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]