Group Long-Term Disability Benefit Offset Reserving Practices Survey

Research Projects in Health

The Society of Actuaries' Health Section is pleased to make available a research report analyzing the results of a survey of LTD carriers in the United States. The survey focused on how LTD carriers reflect benefit offsets in the valuation of their reserves.

If you have any questions or comments regarding the report, please contact Steve Siegel, Research Actuary at

This report was the second phase of a two phase effort evaluating Group LTD benefit offsets. Results of the first phase are available.

The Health Section would like to thank the members of the Project Oversight Group for their valuable input:

  • Kevin Binder
  • Warren Cohen
  • Thomas Corcoran
  • Richard Leavitt
  • Jinn-Feng Lin
  • Doug Taylor
  • Steve Siegel, Research Actuary
  • Barbara Scott, Research Administrator