Description: Describes a process for identifying relevant industry experience to credibility-weight with relevant company experience to set modeling assumptions and margins.

Description: Describes using the new multi-risk scenario generator to create sensitivity tests at moderately adverse probability levels, resulting in margins to use for PBR.

Description: The “X” Factor — Are You Ready? by Larry Gorski from The Financial Reporter, June 2000, Issue No. 42.

Description: This article compares earnings emergence under five popular world-wide accounting bases for two insurance products, term life and fixed deferred annuity.

Description: Development of relevant industry mortality experience for different market segments. Details about the 2017 CSGI Mortality Table for guaranteed issue products.

Description: Provides an overview of India's insurance market and the important role of the actuary.

Description: This article discusses many of the complexities of the new IDI valuation table and how they might impact the implementation process.

Description: Discusses professional statutory valuation standards, provides an update on the proposal of the National Association of Insurance Commissioners' Life and Health Actuarial Task Force [LHATF], and discusses minimum state requirements and federal income tax deductibility for reserves. From the 1987 Record of Society of Actuaries, Vol. 13, No. 1.

Description: This article discusses tax and accounting issues that arise under a recently-issued Chief Counsel Advice in which the IRS applied a life insurance company tax rule to a nonlife company that issues life insurance products

Description: This is a discussion about the business effects of adoption of the 1958 CSO mortality table, possible reasons for the declining trend in individual life insurance sales, and effects of NY limitations on commissions and developments in agency earnings that could lead to modifications in the agency system.