Annuities are made available through Chase Insurance Agency, Inc. (CIA), a licensed insurance agency, doing business as Chase Insurance Agency Services, Inc. in Florida. JPMCB, JPMS and CIA are affiliated companies under the common control of JPMorgan Chase & Co. Products not available in all states. sheet. It took the IASC eight years to develop the new standards that then failed to recognize as assets the very items that brought about the project in the first place.3 This grudging achievement is redolent of the lengthy development of the GAAP for life insurance, which has resulted in the judgement must be employed to estimate these values. an increasing debate about the extent to which other actors in society— individuals, intergovernmental and non-governmental organizations (NGOs), health professionals, and business—have responsibilities with regard to the promotion and protection of human rights.