Description: This discussion looks at the valuation methods of small companies. From Transactions of Society of Actuaries 1951, Vol. 3, No. 6.

Description: The Occidental Life Insurance Company position paper: Mortality Fluctuation Reserve for Stock Life Insurance Companies is reproduced. The methods chosen are considered to conform to the Audit Guide for Stock Life Insurance Companies issued by the AICPA in December, 1972.

Description: This article describes the mortality tables that the Board of Governors of the Society of Actuaries is recommending to the NAIC as successors to the 1958 CSO Table

Description: This article Provides a description of an IRS Directive that provides a safe harbor tax reporting position for computing tax reserves for pre-2018 tax years for annuity contracts subject to AG43 and VM-21 and life insurance contracts subject to VM-20 Principal Based Reserves methods. The safe harbor is required to be implemented on the 2017 tax return, with certain spread amounts in some cases to future tax years starting in 2018.

Description: This article is designed to provide a statistical method for reviewing the accuracy of the incurred but not reported IBNR life claim liability estimates from prior points in time.

Description: Setting the X Factor Percentile— Commentary by G. Thomas Mitchell from The Financial Reporter, October 1999, Issue No. 40.

Description: This paper will not attempt to cover the details of every possible approximate method, but will endeavor to illustrate the use of principles andgeneral methods. It is hoped that the application of these principles and methods will help develop particular solutions to many of the varied valuation problems of today. From Transactions of Society of Actuaries 1955, Vol. 7, No. 19.

Description: This article discusses the new valuation concepts under Regulation XXX and the practical issues that need to be addressed by companies.

Description: discussion of March 2009 NAIC/LHATF meeting

Description: A review of Actuarial Guideline AXXX