Description: An overview of the NAIC Variable Annuity Reforms, including a discussion of perceived positives and challenges associated with the reforms.

Description: Feature article discussing the volatility of reserves due to FASB changes.

Description: AICPA Non-Traditional Long- Durations Contracts Task Force—A Status Report by Thomas Campbell from The Financial Reporter, May 1999, Issue No. 39. by Thomas Campbell

Description: Universal Life, No-Lapse, and the Law vs. Free Markets by David J. Hippen from The Financial Reporter, March 2001, Issue No. 45.

Description: SFAS 157, Fair Value Measurements, defines fair value, establishes a framework for measuring fair value and expands disclosures. This article briefly summarizes SFAS 157 and then turns to the computation of a fair value liability and the use of risk margins, with some expanded discussion of the cost of capital method for establishing the risk margin.

Description: Activity surrounding the principle-based approach to statutory reserves and minimum regulatory capital is gaining momentum. This article will allow those readers who are not as close to this initiative to quickly become familiar with the landscape of the movement and where it stands today.

Description: Update on the Standard Valuation Law amendments and the proposed Valuation Manual.

Description: Feature article discussing the use of fair value or market consistent measurement for the valuation of insurance liabilities.

Description: Feature article discussing actuarial assumptions in the investment world and financial models.

Description: Feature article describing the principle-based reserve feedback loop.