Description: This is an Excel workbook that contains detailed reviews of the literature that was searched in the course of a study that explored pre-retirement influences on attitudes and decisions regarding retirement. The research study, conducted by Linda Smith Brothers, reviewed sixty papers written since 1990, and summarized their important points under several categories. The workbook contains a description of the specific categories covered and how they are addressed by each of the sixty papers that were reviewed.

Description: This is an Excel workbook that contains detailed reviews of the literature that was searched in the course of a study that explored pre-retirement influences on attitudes and decisions regarding retirement. The research study, conducted by Linda Smith Brothers, reviewed sixty papers written since 1990, and summarized their important points under several categories. The workbook contains a description of the specific categories covered and how they are addressed by each of the sixty papers that were reviewed.

Description: The Revenue Act of 1987 amended section 807d2B of the Internal Revenue Code. It established the interest rate used in the calculation of tax reserves to be the greater of the applicable federal interest rate or the prevailing maximum statutory valuation rate for the contract’s calendar year of issue. The amendment is effective for contracts issued in tax years beginning after December 31, 1987. This document shows all the applicable federal interest rates from 1998 - 2009.

Description: This is an Excel spreadsheet, provided by the Society of Actuaries Pension Section, containing Social Security Earnings Base and Payroll Tax Rates, Social Security Wage Index and Maximum PIA, other Social Security program data, Medicare data, Railroad Retirement Earnings Base and Payroll Tax Rates, and the number of recipients and average monthly OASDI benefits.

Description: The Required Minimum Distribution [RMD] working group of the Taxation Section has completed research in determining the actuarial present value of additional benefits for computing RMD under deferred annuity contracts. This is Appendix H spreadsheet for persistency bonus calculations for this research project. Please see teh SOA website research section for the complete report and excel spreadsheets for other appendices.

Description: The Required Minimum Distribution [RMD] Working Group of the SOA Taxation Section has completed research identifying considerations for actuaries and annuity insurers in determing the actuarial present value of additional benefits for computing the RMD under a deferred annuity contract. This is the Appendix I spreadsheet for determining the Actuarial Present Value of an annuitization bonus. Please see the SOA website research for the full report and other associated spreadsheets.

Description: The Required Minimum Distribution [RMD] working group of the Taxation Section has completed research in determing the actuarial present value of additional benefits for computing RMD under deferred annuity contracts. This Appendix E spreadsheet is for the Guaranteed Minimum Withdrawal Benefit [GMWB] calculation. See the SOA website research section for the complete report and excel spreadsheet for the other appendices.

Description: The Required Minimum Distribution RMD working group of the Taxation Section has completed research in determining the actuarial present value of additional benefits for computing RMD under deferred annuity contracts. This is Appendix G spreadsheet for the Determining the Actuarial Present Value of Certain Additional Benefits for a two tiered fixed annuity benefit Under Treas. Reg. Section 1.401a9–6, Q&A–12 research project. Please see the SOA website research section for the full report and other appendices spreadsheets.

Description: The Required Minimum Distribution RMD working group of the Taxation Section has completed research in determining the actuarial present value of additional benefits for computing RMD under deferrred annuity contracts. This is Appendix B Example 2 spreadsheet for GMDB for this research project. Please see the SOA website research section for the full report and excel spreadsheet for the other appendices.

Description: The American Academy of Actuaries and the Society of Actuaries have joined resources to maintain this Economic Scenario Generators Excel Workbook tool for use in regulatory reserve and capital calculations. Please see the SOA website research pages for further information on this tool and how to use it.