Description: A Summary of the UVS Project by Dave Sandberg from The Financial Reporter, March 2001, Issue No. 45.

Description: Reviews Section activities over the past year in education and research.

Description: This article discusses the importance of refining projected tax cash flows when making actuarial projections. It addresses specifically operating loss deductions, net operating loss carrybacks and carryforwards, capital coss carrybacks and carryforwards, cost basis of invested assets, tax DAC, tax complications caused by reinsurance and deferred taxes.

Description: Update on State Adoption of SVL, NY Reg 147, 179, LICONY's response, ACLI small co exemption proposal

Description: This article highlights some key implications for onerous contracts under IFRS 17.

Description: This article is an update, as of March 2019, on Financial Reporting Section sponsored projects in process and those recently completed.

Description: Interest Maintenance Reserve ("IMR") has become a hot topic recently due to rising interest rates, causing decreases or even negative IMR balances for some insurers. This article aims to exam some new questions facing financial reporting actuaries: - How should negative IMR be treated for statutory reporting? - What are the other actuarial implications of negative IMR? - What have regulators done and/or plan to do about negative IMR? - What are potential mitigants?

Description: This article provides an introduction to group supervision and group capital and its importance in today's increasingly global insurance market. Additionally, the article examines the various methods used in practice for calculating group capital and the factors that companies should consider as they develop their group capital management strategy.

Description: This article summarizes Financial Reporting Section research as of December 2018.

Description: XXX and Minimum Standards by Steven F. Grondin from The Financial Reporter, September 2001, Issue No. 47.