Mortality Improvement Rates for AG-38 for Year-End 2014
The Society of Actuaries’ Valuation Basic Table (VBT) Team has released a recommendation for a set of improvement factors that vary by gender and attained age to be used in conjunction with the 2008 Valuation Basic table for AG-38 purposes. The Mortality Improvement Scale Recommendation web page contains a note describing the proposed mortality improvement scale and its intended use and the Excel files contain the final version of the spreadsheet with the development of the smoothed rates and the final version of the mortality improvement rates smoothed and rounded.
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