Description: This appendix II Report on the Life and Annuity Living Benefits Survey provides supplemental information for the Report on Life and Annuity Living Benefit Riders: Considerations for Insurers and Resinsurers. Appendix A gives a list of 34 participants and Appendix B provides a glossary of terms used in the report. The report utilizes a literature review, company survey, company interviews and/or other methods to catalog a listing of common living benefit riders. It was sponsored by the Product Development and Reinsurance Sections along with the Committee on Life Insurance Research.

Description: This is a discussion of the paper, 'A Convenient Method of Providing for Mortality Improvement Based on the a-1949 Table' by James E. Hoskins. Discusses seriousness of errors that can develop under certain circumstances, provides a formula for adjusting by modes of payment, discusses circumstances in which differences between Hoskins' method and Projection B is greater than in the example used in the paper, etc.

Description: The purpose of this note is to outline a rather simple technique that can be used in determining premium rates for cash refund and installment refund annuities, and in converting other forms of annuity to either of the refund forms. From Transactions of Society of Actuaries 1960, Vol. 12, No. 34.

Description: This paper sets out the basic principles of federal income taxation of annuity payments, together with the general rules for determining which of two possible methods must be used and the general formulas to be used. From Transactions of Society of Actuaries 1968, Vol. 20, Pt. 1, No. 58.

Description: This report summarizes the results of a 2022 survey examining mortality improvement practices of life and annuity companies in the U.S. and Canada.

Description: The Society of Actuaries and LIMRA have sponsored a Variable Annuity Guaranteed Living Benefit Utilization Study. This study is an annual update of earlier investigations conducted since 2006.

Description: The objective of this paper from the Transactions of Society of Actuaries 1964, Vol. 16, Pt. 1, No. 44 AB, is to illustrate some of the alternative approaches to making approximate probability statements about the present value of life annuities assuming a specified distribution of the random variable, time until death, and a fixed interest rate.

Description: The purpose of the present paper is to propose a family of sex-year-of-birth tables which may be used in place of The Annuity Table for 1940 with Projection. From Transactions of Society of Actuaries 1950, Vol. 2, No. 4.

Description: Discusses reduction in bank loan and minimum deposit business, sales of a combination of single premium immediate annuities with life policies on a guaranteed issue basis, likely results of recent court decisions regarding allowing interest on indebtedness as a tax deduction, and professional development needs for actuaries taking on management roles.

Description: The Society of Actuaries and LIMRA have sponsored a Variable Annuity Guaranteed Living Benefit Utilization Study. This study is an annual update of earlier investigations conducted since 2006.