Investment Accounting Update
Global Legal Entity Identifier (LEI) A recent reporting requirement will impact insurers’ statutory filings and increase transparency for regulators and [...]
April 3, 2013 | Categories: Accounting & Tax Updates, Hide "view original document", Industry Insight
AAM Investment Accounting Update for Year End 2012
On May 26, 2010, the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) related to Financial [...]
January 3, 2013 | Categories: Accounting & Tax Updates, Industry Insight
AAM Investment Accounting Update: IRS Directive Related to Partial Worthlessness Deduction for Eligible Securities Reported by Insurance Companies
On July 30, 2012, the IRS issued a directive that instructs Large Business & International Examiners to not challenge an [...]
August 21, 2012 | Categories: Accounting & Tax Updates, Hide "view original document", Industry Insight
AAM Investment Accounting Update – January 3, 2012
Compared to the past several years, 2011 was relatively a quiet year in terms of new and significant changes in [...]
January 3, 2012 | Categories: Accounting & Tax Updates, Industry Insight
Updated Fair Value Disclosures: SSAP 100 – Fair Value Measurements
On Monday, November 29, 2010, the NAIC approved revisions to SSAP No. 100 – Fair Value Measurements (SSAP 100). The [...]
December 3, 2010 | Categories: Accounting & Tax Updates, Industry Insight
Practical Methods for Valuing Fixed Income Securities to Derive a Fair Value Estimate
Executive Summary As the reverberations from the Subprime Mortgage Crisis continue to impact the economy, capital markets and ultimately structured [...]
February 25, 2010 | Categories: Accounting & Tax Updates, Industry Insight, Structured Products
Interim Reporting Instructions for the Year Ending December 31, 2009
This document contains instructions on the process to be used by insurers to determine an NAIC Designation and the reporting [...]
December 31, 2009 | Categories: Accounting & Tax Updates, Industry Insight
SSAP No. 43 Revised — Loan-Backed and Structured Securities (SSAP 43R) / RMBS Ratings Proposal
The NAIC has proposed a modification to SSAP No. 43R that will change the method in which non-agency residential mortgage-backed [...]
November 30, 2009 | Categories: Accounting & Tax Updates, Industry Insight
NAIC RMBS Assumptions
To: Industry and Interested Persons From: Mike Moriarty, Chair of the Valuation of Securities (E) Task Force Members of the [...]
November 24, 2009 | Categories: Accounting & Tax Updates, Industry Insight
SSAP No. 43 — Revised Loan-Backed and Structured Securities (SSAP 43R)
On September 14, 2009, the Statutory Accounting Principles Working Group adopted SSAP 43R, which provides guidance on recording other-than-temporary impairments [...]
September 16, 2009 | Categories: Accounting & Tax Updates, Industry Insight
Investment Accounting Update GAAP and SSAP
There has been a flurry of activity in the investment accounting world this past month related to fair value accounting [...]
April 24, 2009 | Categories: Accounting & Tax Updates, Industry Insight
FASB Proposes New OTTI Guidance on Structured Securities
Last week, FASB exposed the proposed FSP EITF 99-20-a, Amendments to the Impairment and Interest Income Measurement Guidance
December 23, 2008 | Categories: Accounting & Tax Updates, Industry Insight
Fair Value Accounting Requires Judgment
When SFAS Statement 157, Fair Value Measurements was issued in September 2006, the Statement’s underlying concepts of fair value (an [...]
November 18, 2008 | Categories: Accounting & Tax Updates, Industry Insight
NAIC Update — November 2008
SSAP No. 98 — Treatment of Cash Flows When Quantifying Changes in Valuation and Impairments, an Amendment of SSAP No. [...]
November 5, 2008 | Categories: Accounting & Tax Updates, Industry Insight
FAS 157 Audit Tests of Security Pricing
As an insurance asset manager, we have the following goals for the pricing of securities for our clients. Our primary [...]
February 4, 2008 | Categories: Accounting & Tax Updates, Industry Insight
FAS 157 Disclosures — No Worries
The Summary Last week, as the FASB decided not to defer the November 15, 2007 effective date of FAS 157, [...]
October 23, 2007 | Categories: Accounting & Tax Updates, Industry Insight
The kind of business your company underwrites will determine many aspects of your investment approach.
AAM can help you find the right mix of taxable and tax-exempt assets to generate the optimal after-tax net income.
Learn more
AAM's expertise in asset/liability modeling can help you maximize the spread between income and crediting rates.
Learn more
AAM can help you navigate a changing environment with appropriate liquidity.
Learn more
AAM can provide the advice and industry experience to help you make the right decisions for your members.
Learn more
Client Login