Document library
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- Author:
- A Cairns; T Kleinow
Mortality and Smoking Prevalence
18/06/2013 1 Mortality and Smoking Prevalence A Mortality Model for Multiple Populations Torsten Kleinow and Andrew J.G. Cairns Heriot-Watt University 18 June 2013 Mortality rates 18 June 2013 18/06/2013 2 Smoking prevalence 18 June ... read more >>
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- Author:
- Jon Forster
Incorporating model uncertainty into mortality forecasts
Incorporating model uncertainty into mortality forecasts Jon Forster and Xiaoling Ou Mortality Research Grants Presentation, 17 June 2013 Staple Inn Hall, London Jon Forster and Xiaoling Ou Incorporating model uncertainty into ... read more >>
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- Author:
- Steve Jones
- Source:
- Life Taxation Workshop 2013
Life Office tax overview
Life office tax overview Steve Jones 10 June 2013 Introduction • Why worry about tax? • A simplistic tax model • How important is it to manage the I - E position? • What tax formula should I use in my profit-testing model? • Some ... read more >>
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- Author:
- Conflicts of Interest Working Party
Conflicts of Interest Working Party (2013). Conflicts of interest case studies and questions. Edinburgh: Institute and Faculty of Actuaries
These case studies and discussion questions formed the basis of the conflicts of interest interactive sessions which the IFoA's Conflicts of Interest Working Party presented at across the UK, Northern Ireland and the Channel Islands from November 2012 to ... read more >>
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- Author:
- Steve Graham
- Source:
- Life Taxation Workshop 2013
Commercial Allocation of income and profit
Commercial Allocation of Income and Profit Steven Graham 31 May 2013 Life Tax Regime: Time for Change Change was inevitable for the bespoke tax regime for life insurers: • The regime formerly referenced the FSA Returns.... • ....and of ... read more >>
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- Source:
- Matthew Little
Tax modelling and planning
Life Taxation Workshop: Tax modelling and Planning Matthew Little 13 June 2013 Agenda • Tax modelling • Tax planning • Treating customers fairly Potential areas requiring tax modelling 3 •FSA regulatory valuation •FSA realistic ... read more >>
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- Author:
- Mike Allen
- Source:
- Life Taxation Workshop 2013
Matters of current interest: Tax impact on ICA+/Solvency II, Embedded Value and other topics
Matters of current interest Mike Allen 29 May 2013 Topics New life tax regime – Commercial allocation – Tax reporting and modelling Changing tax environment – Tax rates, tax transparency & General Anti-Abuse Rule Commercial ... read more >>
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- Author:
- Gordon Sharp
CMI update
An overview of the CMI's recent work, given to the Bristol Actuarial Society in May 2013 Continuous Mortality Investigation Gordon Sharp – Chairman, CMI Executive Committee Bristol Actuarial Society 15 May 2013 Colour palette for PowerPoint ... read more >>
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- Author:
- Alex Stewart
- Source:
- Life Taxation Workshop 2013
Shareholder Tax Calculation
Shareholder tax calculation Alex Stewart 28 May 2013 Non-BLAGAB trading profits – calculation basis • Trading profit calculation (with modifications) – s35 CTA 2009 applies – Plus dividends taxed – Asset value changes taxed rather than ... read more >>
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- Author:
- Alex Stewart
- Source:
- Life Taxation Workshop 2013
I-E Calculation
I-E calculation Alex Stewart 28 May 2013 Basis of taxation – schematic Pension, ISA, child trust fund, overseas, new protection Non-BLAGAB computation • Principles of s35 CTA 2009 • Taxes shareholder profits only I-E • Unique ... read more >>
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- Author:
- Conflicts of Interest Working Party
Conflicts of Interest Working Party (2012). Conflicts of Interest Consultation Paper: Feedback and Final Proposals. Edinburgh: Institute and Faculty of Actuaries
This is the feedback and final proposals document prepared by the Conflicts of Interest Working Party and published on 29 June 2012 following the consultation on conflicts in October-December 2011. . Consultation paper: Conflicts of interest ... read more >>
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- Author:
- Professional Regulation Executive Committee
Professional Regulation Executive Committee (2012). Conflicts of Interest: A Note for Pension Scheme Trustees. Edinburgh: Institute and Faculty of Actuaries
This Note for Pension Scheme Trustees is designed to assist actuaries in explaining to trustee boards the professional obligations which fall on them. Additionally, it is to assist trustee boards in exploring with their actuary the kinds of conflicts ... read more >>
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- Author:
- Professional Regulation Executive Committee
Professional Regulation Executive Committee (2012). Conflicts of Interest: A Guide for Actuaries. Edinburgh: Institute and Faculty of Actuaries
This Guide for Actuaries is designed to assist actuaries in all practice areas to think about, identify and manage conflicts of interest which they may face in their working lives. It was published on 29 June 2012 and is non-mandatory resource ... read more >>
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- Author:
- Conflicts of Interest Working Party
Conflicts of Interest Working Party (2012). Email to members re the Conflicts of Interest Package 2 July 2012. Edinburgh: Institute and Faculty of Actuaries
This is a copy of the email sent to all members regarding the conflicts of interest package on 2 July 2012. Conflicts of interest email to all members 2 July 2012 Conflicts of Interest The Conflicts of Interest Working Party has now put the final ... read more >>
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- Author:
- Council
Council (2012). Tracked-changed version of the Disciplinary Scheme. Edinburgh: Institute and Faculty of Actuaries
This is the tracked-changed version of the Disciplinary Scheme containing amendments to reflect the restructure of the Financial Reporting Council which will be put to members at the AGM. 1 INSTITUTE AND FACULTY OF ACTUARIES DISCIPLINARY SCHEME ... read more >>
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- Author:
- Deborah Cooper
- Source:
- ACA Pensions Conference
SAPS mortality experience - current data and trends
SAPS mortality experience - current data and trends. Update from SAPS Committee. © 2012 The Actuarial Profession www.actuaries.org.uk Colour palette for PowerPoint presentations Actuarial Bright Green R148 G166 B31 Actuarial Slate R32 G44 B52* ... read more >>
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- Author:
- Elliot Varnell
- Source:
- Current Issues in Life Assurance (CILA) 2013
Managing an insurance business in a low rate environment
1 CILA Elliot Varnell Consulting Actuary 01 May 2013 Living With a Low Interest Rate Environment 2 Agenda ? ZIRP (Zero Interest Rate Policy) ? European Insurance Impact ? Japanese Case Study ? Lessons for the UK? 3 Global ZIRP Flat-lining in the ... read more >>
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- Author:
- Stuart Robinson
- Source:
- Current Issues in Life Assurance (CILA) 2013
Implications for insurance industry of the introduction of ICAS+ before Solvency II
Implications of the introduction of ICAS+ before SII Stuart Robinson 1 May 2013 How does ICAS+ fit with other interim approaches? There is still considerable uncertainty around the actual implementation date for Solvency II … … but, EIOPA ... read more >>
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- Author:
- Rob Curtis
- Source:
- Current Issues in Life Assurance (CILA) 2013
Recovery and resolution plans
30/04/2013 1 Systemic Risk and Recovery and Resolution Planning Rob Curtis Director, KPMG 1 May 2013 Agenda Discussion of the FSB approach to recovery and resolution and possible implications for the industry The insurance sector’s response The risk ... read more >>
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- Author:
- Graeme Bold
- Source:
- Current Issues in Life Assurance (CILA) 2013
RDR and pension reform – how it is playing out in the real world
4/30/2013 1 RDR and Pension Reform – where are we now? Current Issues in Life Assurance, Institute and Faculty of Actuaries Graeme Bold, Director of Workplace Proposition, Standard Life May 2013 A reminder… 1 October 2012 Auto-enrolment ... read more >>