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  • Transitioning To RBC C3 Phase III

    Transitioning To RBC C3 Phase III Feature article about the transitioning of life insurance products to RBC C3 Phase III. Cash flow testing;Life insurance;Risk-based capital=RBC;Scenario ...

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    • Authors: Application Administrator, David Wicklund
    • Date: Mar 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • What actuaries can learn from accountants

    What actuaries can learn from accountants How actuarial practices have benefited from lessons learned from accountants Actuarial Standards Board=ASB;Actuarial Standards of Practice=ASOPActuarial ...

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    • Authors: James Milholland
    • Date: Mar 2016
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting

  • PBA Corner

    PBA Corner update on regulatory issues focusing on PBR reserves;statutory;principle-based ;regulatory;conservatism 6442471110 9/1/2016 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Sep 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting

  • Regulatory Update on Life and Some Health Insurance Issues as of Dec. 21, 2012

    Regulatory Update on Life and Some Health Insurance Issues as of Dec. 21, 2012 An update on the principle-based reserves (PBR) process and possible valuation manual adoption, with recommendations ...

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    • Authors: Norman E Hill
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Small Talk
    • Topics: Annuities>Fixed annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance

  • 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

  • The Status of Proposed New Actuarial Opinion and Memorandum Regulation

    The Status of Proposed New Actuarial Opinion and Memorandum Regulation Author discusses how the proposed new AOMR will affect small companies. Asset valuation; 11150 5/1/2001 12:00:00 AM ...

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    • Authors: James Thompson
    • Date: May 2001
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Small Talk
    • Topics: Finance & Investments>Asset liability management; Financial Reporting & Accounting>Statutory accounting

  • Governance of Principle-Based Reserves

    Governance of Principle-Based Reserves Overview of regulations and best practices for governance of PBR valuation processes, including standards, oversight, controls and review related to the PBR ...

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    • Authors: Robert Leach
    • Date: Sep 2023
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy

  • In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies

    In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies The article provides an introduction to tax accounting for U.S. life insurance ...

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    • Authors: Kristin R Norberg
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting

  • New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers

    New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement is not the primary purpose of either GAAP or statutory accounting. This article discusses ...

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    • Authors: Arnold Dicke
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting

  • Demystifying Life Insurance Securitization: XXX and AXXX Securitization Issues and Considerations

    Demystifying Life Insurance Securitization: XXX and AXXX Securitization Issues and Considerations A discussion of life insurance securitizations and how they can be structured to provide surplus ...

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    • Authors: Steven Lash, Rebecca Wang
    • Date: Jun 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Public Policy
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