Description: An analytical basis about national trends and state specific factors that may be driving the auto insurance loss costs.

Description: This panel discussion is divided into two topics, Valuation of Stockholder Equity and Advantages of a Merger or an Acquisition. From Transactions of Society of Actuaries 1969, Vol. 21, Pt. 2, No. 59 AB.

Description: The second of two reports analyzing industry IDI claim incidence and termination experience trends. The report covers claim termination trends.

Description: This is a nested stochastic modeling for insurance companies research report that's sponsored by the Financial Reporting and Modeling Sections and Committee on Life Insurance Research. Stochastic modeling is commonly used by financial reporting actuaries whenever financial reporting procedures such as reserving and capital requirement calculation, are performed under various economic scenarios, which are stochastically determined.

Description: This paper describes the application of source of earnings 'SOE' analysis methodology to the reported pre-tax GAAP income of universal life and other interest-sensitive life and annuity products.

Description: This is a report that provides an analysis using data submitted by participating companies evaluating the impact of valuation mortality tables proposed for use in the life insurance industry. This study was designed to help “field test” the proposed tables on calculations for ordinary life insurance statutory reserves under VM-20 and tax reserves, nonforfeiture values, and IRC 7702/7702A.

Description: This paper presents a new insight into the mathematical structure of asset share-type calculations. Asset shares are interpreted as accumulations of insurance cash flows, which along with their related investment income, are treated as Stieltjes integrals. From Transactions of Society of Actuaries 1978, Vol. 30.

Description: The Required Minimum Distribution (“RMD”) Working Group of the Society of Actuaries’ Taxation Section has completed new research identifying considerations for actuaries and annuity insurers in determining the actuarial present value of additional benefits for computing required minimum distributions under a deferred annuity contract. The paper discusses types of benefits covered under Treasury Regulation Section 1.401 (a)(9)–6, Q&A–12 as well as possible assumptions and methods for calculating the actuarial present values of additional benefits provided under an annuity contract. The appendices show examples for a variety of additional benefit types. EXCEL spreadsheets for the appendices are also provided. The discussion presented in the paper and the examples are provided for educational purposes and are not to be viewed as an authoritative interpretation of Q&A–12.

Description: This paper presents an analysis of group weekly indemnity continuation table data contributed by seven companies. Claims costs and other data are developed for this short term disability type coverage.

Description: This paper examines provisions for the termination of pension plans. From Transactions of Society of Actuaries 1955, Vol .7, No. 17.