Description: In this article, the authors discuss the Experience Study Working Group surveys of published embedded value EV financial assumptions they have been conducting.

Description: The purpose of this survey is to provide international actuaries with benchmark assumption data.

Description: Deferred bonus policyholder dividend reserves arise because “the policyholders’ share of net income … that cannot be distributed to stockholders shall be excluded from stockholders’ equity” by establishing a reserve. This article provides background on local minimum policyholder participation practices in the US and Europe, presents relevant accounting issues and discuss the two different accounting interpretations and make a recommendation as to which the authors feel is most appropriate at this point in time.

Description: This is an article discussing the update on the SOA international experience study which has expanded the topics being studied from individual life insurance mortality and persistency experience to also include agent retention and productivity.

Description: The first preliminary results on international experience studies on mortality and persistency for the pilot countries of Taiwan, Mexico and South Korea are discussed and future expansion of the studies are explained.