Description: This is one of eight essays from the collection: 2020 Living to 100 Essays.

Description: The Society of Actuaries (SOA) Research Institute, LIMRA, Reinsurance Group of America (RGA) and TAI recently released an update to the U.S. Individual Life COVID-19 report series. This report is the third public release from this collaboration and contains the results of an excess mortality analysis for the four quarter of 2020. Data from 31 companies representing approximately 72% of the industry’s face amount inforce have been included in the analyses in this report. A total of 2.9 million death claims from individual life policies from 2015 through December 31, 2020 make up the basis of the analyses.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, covered U.S. Social Security issues. Topics included: 1. Financial status of the Social Security program. 2. Changes recently adopted and proposed. 3. Impact of these changes on the private pension system 4. Role of the actuarial profession regarding the Social Security program. The following papers were referenced in this discussion: OASDI Earnings Test, by Warren R. Luckner Measures of Actuarial Status for Social Security: Retrospect and Prospect, by Dwight K. Bartlett III

Description: This session from the 1983 SOA Spring Meeting discusses federal income tax and life insurance including specific products - UL, Annuities and Modified Premium Whole Life, Stop Gap, and phantom dividends. From Record of Society of Actuaries Vol. 9, No. 2.

Description: Panelists discuss: [1] the tax implication of NAIC changes to reserving requirements, [2] the new NAIC Valuation of Life Insurance Policies Model Regulation [Reg. XXX], [3] Actuarial Guideline 33 [AG 33], [4] AG 34, and [5] highlights of an actual IRS audit involving these NAIC actuarial guidelines and regulations. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: This session from the 1983 SOA Vancouver Meeting covers U.S. Federal Income Tax including TEFRA, flexible premium contracts, Modified Premium Whole Life Reinsurance, future tax planning and policyholder taxation. From Record of Society of Actuaries Vol. 9, No. 3

Description: View the Archive Spring 2018: Design and Accounting Exam (U.S.).

Description: Compares discount rates for computing pension plan liabilities for funding purposes across single employer, multiemployer and public pension plans in the U.S.

Description: This presentation is an open forum, session 48OF, from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The panelists focus on emerging U.S. GAAP accounting issues, and the implementation issues encountered by affected companies. The panelists discuss Statement of Position [SOP] 03-1 on nontraditional long-duration life insurance contracts, the SOP on internal replacements, and the impact of the Derivatives Implementation Group issue B36 on embedded derivatives for modified coinsurance and funds withheld reinsurance. Discussion from participants is included. From the Record of Society of Actuaries, Volume 30, No. 2.

Description: Archive Spring 2021: Design and Accounting Exam (U.S.)