Description: Adjusting GAAP reinsurance reserves to account for reinsurance protection against the events that trigger direct reserve constraints (such as NPR capping or LFPB flooring) can be a challenge any time. Ceding a block of business that is already in force increases the challenge—especially if one of those constraints was already present at inception of the reinsurance. This article builds on previous work (published in the July 2022 and June 2023 issues) to show how to measure initial reinsurance reserves in a way that complies with AICPA guidance and prepares for effective measurement of subsequent changes in the effects of the constraints.

Description: View information on the 2021 Board Member Candidate Si Xie.

Description: View the 2020 Board Member Candidate page for Ronald L. Klein & Designations for the 2020 SOA Elections.

Description: The SOA Committee on Living to 100 Research Symposia is pleased to present the following essays on recent old age mortality, mortality improvement trends and social issues on aging populations.

Description: This project aims to understand pension participants’ investment and withdrawal behaviors and provide guidance in pension plan design, using data from China

Description: The Actuary, the primary digital publication of the SOA, persistently features articles highlighting diversity, equity, and inclusion in the actuarial industry. Explore this valuable resource to delve into the contents that spotlight individuals and establishments that are propelling actuaries as leaders and pioneers. Moreover, the SOA Sections generate pertinent content consisting of interviews, surveys, and exclusive reports. Discover the articles on these topics here.

Description: Quarterly list of trending experience studies and research.

Description: This webpage has links to materials that have been produced by the Society of Actuaries on aging and retirement issues with the goal of helping consumers more effectively understand and consider them.

Description: This call for essays where encourages authors to identify data sets or historical patterns of experience that are not predictive because something has changed.

Description: This research report explores investment year methodology to set renewal credited rates. There is an accompanying Excel workbook created as a teaching aide.