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Life and annuity product features and their design.

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Practice Note

US GAAP Fair Value Measurement & Fair Value Option Practice Note

The U.S. GAAP Fair Value Measurement & Fair Value Option practice note, developed by the Life Generally Accepted Accounting Principles (GAAP) Committee, explains ASC Topic 820 and related…
Date Published: 09/15/2026
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Practice Note

Special Issues for Equity Indexed Products

Committee on State Life Insurance Issues practice note presenting a description of some of the current practices that could be used by illustration actuaries in the United States.
Topics: Life Insurance
Date Published: 07/18/1999
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