Just to kick things off!
Does anyone have any tricks to remember all of the GAAP vs SAP differences? There are so many and I feel like they come in one ear and out the other. My brain feels something like this: 
If it helps, SAP is solvency focused and GAAP is income focused — so you can usually assume that SAP is going to do something that keeps income/surplus down compared to GAAP. As far as remembering each detail, it’s just getting used to it.
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Gosh, I kind of figured but was optimistically hoping there was a painless way out.
Do we include ceding commissions when calculating premium for risk transfer?
The text says not to but the examiners report in spring 2019 Q23 they say it is included… 
The report gives 2 answers, one with a carte blanche yes, and the other says that only profit commissions should be excluded, both of these contradict the text (Freihaut) which says to use gross premiums.
The question doesn’t ask whether the ceding commissions are considered as part of premium, it asks whether ceding commissions should be incorporated into the cash flow analysis.
Per SSAP 62R paragraph 17,
“The ceding entity’s evaluation of whether it is reasonably possible for a reinsurer to realize a significant loss from the transaction shall be based on the present value of all cash flows between the ceding and assuming companies under reasonably possible outcomes, without regard to how the individual cash flows are described or characterized.”
I think you are getting hung up on Freihaut pg 14 which states,
First, the premiums used in risk transfer analysis should be gross premiums. This is specifically pointed out in SSAP 62. Gross premiums entail all premium paid to the reinsurer before the consideration of any payments back such as a ceding commission
How do people feel coming out of the exam?
It seemed easier than the last time I took it. There also seemed to be less calculation questions (being more familiar with the Pearson version of Excel probably helped though).
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Glad to hear it went well. I felt that the exam was pretty fair except for some oddball questions since it wouldn’t be a CAS exam without them.
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Results are out! How did people do?
Passed with a 6. Can’t complain as I’ve got two 5s on this exam before.
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Congrats! It must be such a relief after 2 5s.
I passed too. See you in Bahstan 
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Congrats!
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Pass Rate was 30.6%! Lowest since Fall 2011
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Thanks for the info. I feel lucky now.
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