Description: The paper provides information on the background, construction, and analysis of a new credit disability table, and then offers suggestions for the development of a valuation table.

Description: In this article, a numerical comparison of two commonly used FIA valuation methodologies is conducted to help insurers decide on the best methodology to use under GAAP LDTI and VM-22. We compared two modeling approaches to project the future index credits with the annual point-to-point crediting formula: Tthe stochastic equity crediting model and the deterministic option budget crediting model. The analysis is then extended to different levels of option budgets and the monthly average crediting formula. The advantages and disadvantages of the two equity return projecting approaches are also highlighted and will be discussed later in the report.

Description: This article is an update, as of March 2019, on Financial Reporting Section sponsored projects in process and those recently completed.

Description: This article addresses the expected impact that the 2001 CSO table will have on pricing and product structure for UL plans.

Description: This article presented excerpts taken from a 1998 newsletter of the National Alliance of Life Companies regarding XXX. The topics covered included possible adoption timeline, basic reserves, unitary reserve test, deficiency reserves, deficiency mortality table, etc.

Description: The ACLI porposed some changes to the current Standard Valuation Law even though Principles Based Reserving PBR is being considered as SVL II by the regulatory community. This article outlines the current SVL, those recent changes to the current SVL and the implications of the changes.

Description: Provide high level summary of changes to Valuation Rates for Payout Annuities and similar contracts.

Description: This article offers a brief summary of experience for individual disability income policies based on individual disability income policies which have their first benefit year beginning during 1982 and 1983.

Description: All things considered, caution needs to be applied to the use of so-called “standard” mortality tables. Sharpening up these blunt estimates by using individual assumptions reveals material differences in the structure of longevity, both between plans and within plans.

Description: Highlights from the 2002 Inter-Company Expense Study of U.S. Individual Life Insurance and Annuities.