The Data and Research Committee is responsible for all activities related to the data and research initiatives of the Association.
Specific responsibilities of the Data and Research Committee include:
Committee Membership:
The members of the Data and Research Committee will consist of Association members who volunteer to serve in this capacity. The Chairperson of the committee will be a member of the Board of Directors and will also be a member of the Executive Committee of the Board. Members of the Association who are not members of the committee are eligible to participate as members of the committee’s task forces.
Chair: Steve LeLaurin, INVESCO ADVISERS
Accounting Subcommittee
Subcommittee to Address Accounting Issues. The release of FASB’s Derivatives Implementation Group report in December of 2000 started a review of not only the breath and scope of stable value’s accounting principles but also the basic tenets of SOP 94-4. Although the Association achieved a major victory in having the AICPA standard reaffirmed by FASB for defined contribution plans in FAS 149, the industry has seen increased scrutiny in its application by some regulators and accounting practitioners. Most recently, the industry has seen the Securities and Exchange Commission reverse position on the valuation of wrapper agreements for stable value mutual funds. Because of the Commission’s review and a conservative accounting environment, the industry has fielded more questions on the accounting foundations for stable value funds outside of defined contribution plans.
In recognition of the importance of stable value’s accounting basis, SVIA is establishing a subcommittee to protect, preserve and clarify the fundamental accounting tenets outlined in SOP 94-4 for stable value applications.
The new Accounting Subcommittee will have two working groups: Sensitivity Analysis Working Group and the Wrap Valuation Working Group.
Chair: TBA
Wrap Valuation Working Group
Evergreen Group Annuity Working Group