Announcement: SOA releases passing candidate numbers for Spring 2025 FSA Exams released.

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  • Introduction to Credit Risk Exposure of Life Insurers

    Introduction to Credit Risk Exposure of Life Insurers This article is dedicated to the non-statutory accounting treatment of common credit risk exposures of life insurers but does not cover all ...

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    • Authors: Jing Fritz
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: 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>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Accounting for Ceded Reinsurance Under LDTI—Constraints

    Accounting for Ceded Reinsurance Under LDTI—Constraints As a follow-up to a previous five-part series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that has, ...

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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
  • Critical Illness Turns 40!

    Critical Illness Turns 40! This article provides an overview of critical illness insurance: history, product description, and the three primary ways to offer critical illness coverage in the ...

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    • Authors: Jennifer Howard, Ashlee Borcan
    • Date: Sep 2023
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Health Watch
    • Topics: Experience Studies & Data; Experience Studies & Data>Morbidity; Health & Disability; Health & Disability>Critical illness insurance; Health & Disability>Health insurance; Experience Studies & Data>Rate calculations; Health & Disability>Incidence; Health & Disability>Rates - Health & Disability; Health & Disability>Termination - Health & Disability
  • Are Your Indexed UL Earnings Underperforming Pricing Expectations?

    Are Your Indexed UL Earnings Underperforming Pricing Expectations? The article discusses the continued popularity of indexed UL insurance and possible reasons why a company's actual indexed ...

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    • Authors: Nik Godon
    • Date: Jan 2024
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Product Matters!
    • Topics: Financial Reporting & Accounting; Life Insurance>Policyholder behavior - Life Insurance; Life Insurance>Pricing - Life Insurance; Life Insurance>Universal life
  • Financial Reporting Research Update

    Financial Reporting Research Update This newsletter article provides an update, as of December 2024, on Financial Reporting Section sponsored research projects in process and those recently ...

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    • Authors: Gavin Stewart, Ronora Stryker
    • Date: Mar 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • session-9c

    Value of new business (VNB) is being used by many companies for various purposes including: internal and external financial reporting, incentive compensation, pricing, capital management, and ...

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    • Date: Mar 2025
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance
  • The Potential of Infra-Low Frequency Neurofeedback to Reduce Medical Claim Costs and Dramatically Improve Patients’ Lives

    The Potential of Infra-Low Frequency Neurofeedback to Reduce Medical Claim Costs and Dramatically Improve Patients’ Lives The article documents the efficacy of infra-low frequency neurofeedback ...

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    • Date: Jul 2023
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: Health Watch
    • Topics: Health & Disability; Health & Disability>Health insurance
  • Opportunities for Bundling Medicare Supplement and Short-Term Care: The Perfect Match?

    Opportunities for Bundling Medicare Supplement and Short-Term Care: The Perfect Match? This article describes Medicare Supplement and short-term care products in more detail, and we compare their ...

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    • Authors: Kenneth J Clark, Robert T Eaton
    • Date: Mar 2021
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Health Watch
    • Topics: Health & Disability>Health insurance; Health & Disability>Rates - Health & Disability; Long-term Care>Long-term care pricing; Long-term Care>Rates - Long-term Care; Long-term Care>Termination - Long-term Care
  • Beware the Flaw of Averages: Hidden Longevity Diversity can Materially Change Decision-making

    Beware the Flaw of Averages: Hidden Longevity Diversity can Materially Change Decision-making All things considered, caution needs to be applied to the use of so-called “standard” mortality ...

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    • Date: Dec 2020
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risks & Rewards
    • Topics: Demography; Pensions & Retirement
  • SOA Climate Risk Certificate Program, General Insurance Course

    SOA Climate Risk Certificate Program, General Insurance Course This article provides an overview of the GI Course within the SOA’s Climate Risk Certificate Program risk theory, statistical methods ...

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    • Authors: Anthony Cappelletti
    • Date: Dec 2023
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: General Insurance (Property & Casualty); General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; Environment; Environment>Climate trends