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  • Accounting for Ceded Reinsurance under LDTI—Introduction

    Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series ... from changes to direct accounting and the existing ties between reinsurance and direct accounting. accounting ...

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    • Authors: Steven Malerich
    • Date: Sep 2020
    • Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
  • Accounting for Ceded Reinsurance Under LDTI—Constraints

    solution—how to measure the reinsured portion of a direct loss from capping a net premium ratio or flooring ... any techniques for measuring the portion of the direct loss occurring on the reinsured portion of the ...

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    • Authors: Steven Malerich
    • Date: Jul 2022
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
  • Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints

    framework to measure the reinsured portion of a direct loss from capping a net premium ratio or flooring ... reinsurance. Framework Formulas To measure the direct liability before flooring: To measure the net liability ...

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    • Authors: Steven Malerich
    • Date: Jun 2023
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
  • Accounting for Ceded Reinsurance Under LDTI—Unique Concerns

    the reinsurance aligns with remeasurement of the direct liability to the extent that cash flows are reinsured ... consistent with those of the underlying reinsured direct policies.”[2] I understand this to mean that ceded ...

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    • Authors: Steven Malerich
    • Date: Apr 2021
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
  • Accounting for Ceded Reinsurance Under LDTI—Existing Business

    reinsurance recoverable, cost of reinsurance, and their direct counterparts. Alignment between the liability for ... and future net costs, respectively, over the same direct premium base.[2] Remeasurement of both at current ...

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    • Authors: Steven Malerich
    • Date: Jul 2021
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • A Fresh Look at Accounting for Reinsurance of Universal Life

    between direct and ceded accounting. It is now possible to align ceded accounting with direct, without ... accrual for excess benefit payments (eB) accrued on direct assessments (dA) (ASC 944-40-30-20). In formula ...

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    • Authors: Steven Malerich
    • Date: Aug 2022
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
  • Accounting for Ceded Reinsurance Under LDTI—Precedent

    remeasurement align with remeasurement of the corresponding direct liability to the extent that cash flows are reinsured ... proportion to direct gross premiums of the underlying reinsured contracts. Both “direct recovery” and ...

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    • Authors: Steven Malerich
    • Date: Feb 2021
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
  • Accounting for Assumed Reinsurance Net of Inuring Reinsurance

    and benefits both increase in proportion to their direct counterparts, suggesting more efficient use of ... YRT premium allowances. Assumed benefits equal direct excess payments minus YRT benefits. Table 2 Revenue ...

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    • Authors: Steven Malerich, Jack Liu
    • Date: Sep 2024
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
  • Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business

    reinsurance protection against the events that trigger direct reserve constraints (such as NPR capping or LFPB ... liabilities for future policy benefits of the underlying direct contracts reinsured, as remeasured using the … ...

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    • Authors: Steven Malerich, Jack Liu
    • Date: May 2024
    • Competency: Communication; External Forces & Industry Knowledge; Leadership
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Reserves - Life Insurance
  • Noise in Accounting for Reinsurance of Universal Life

    accounting for the reinsurance is inconsistent with the direct accounting for the underlying contracts and the ... the present value of lifetime assessments dA – direct assessments rB – retained benefits cP – reinsurance ...

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    • Authors: Steven Malerich
    • Date: Oct 2022
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance