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  • AG 38, ULSG and the Spirit of XXX

    AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation." Life ...

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    • Authors: Kristin R Norberg
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance

  • No-See-Ums

    No-See-Ums Update on the IFRS for Insurance Contracts Accounting Standards;International Accounting Standards Board=IASB;International Accounting Standards=IAS;Financial Reporting;International ...

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    • Authors: Henry Siegel
    • Date: Sep 2015
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • In the Beginning…A Column Devoted to Tax Basics Tax DAC

    In the Beginning…A Column Devoted to Tax Basics Tax DAC This article discusses the complexities of such a simple statement as well as highlight certain differences between tax and book treatment ...

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    • Authors: Stephen Baker
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)

    Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV) A continuation of the conversation about principle-based reserves (PBR). Actuaries and an attorney ...

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    • Authors: Peter Winslow
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting

  • ACLI Update Column

    ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based ...

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    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting

  • A Retrospective Look at History

    A Retrospective Look at History Developments in IFRS International Accounting Standards Board=IASB;International Accounting Standards=IAS;International Financial Reporting ...

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    • Authors: Henry Siegel
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Considerations for Surplus Determination under ACA

    Considerations for Surplus Determination under ACA Discussion of the impact of the ACA on RBS and required surplus for a health plan Risk-based capital=RBC;Patient Protection and Affordable Care ...

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    • Authors: Daniel Pribe, Richard Tash, David M Tuomala
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership; Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Health Watch
    • Topics: Health & Disability>Health care; Health & Disability>Health insurance; Public Policy

  • 2006 SOA LTC Conference Talk:White Matter Lesions

    2006 SOA LTC Conference Talk:White Matter Lesions A physician discusses white matter lesions on the brain - their nature, causes, severity, importance, associated risks, and underwriting ...

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    • Authors: Robert Watson
    • Date: Oct 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Long-Term Care News
    • Topics: Health & Disability>Health risks; Long-term Care>Chronic health management - Long-term Care

  • Immigration Reform and What It Could Mean for the Long-Term

    Immigration Reform and What It Could Mean for the Long-Term The article looks at potential changes in care provider demographics that could ultimately have an impact on the cost of long term care ...

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    • Authors: Brian Ulery
    • Date: Aug 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Long-Term Care News
    • Topics: Demography>Population data; Experience Studies & Data>Long-term care - Experience Studies & Data; Health & Disability>Health care; Long-term Care>Long-term care insurance; Long-term Care>Long-term care facilities & home care

  • A Review of Root Cause in Insurer Insolvencies and Impairments

    A Review of Root Cause in Insurer Insolvencies and Impairments The article is based on a study of causes of insolvency and decisions made by management, regulators, and policyholders over the ...

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    • Authors: David Heppen, Veronika Cooper
    • Date: Aug 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; External Forces & Industry Knowledge>Internal forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Effective decision-making; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Risk Management
    • Topics: Enterprise Risk Management>Operational risks; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Investments
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