Description: A description of the operation of an R package for experience studies. Premium patterns, lapse rates, and mortality rates can be calculated.

Description: On July 17, FASB announced a deferral of the compliance deadline for the new Long Duration Targeted Improvements (LDTI) guidance: “a one year deferral for larger SEC filers and a two or three year deferral for all other entities.” This article highlights the opportunity for companies striving to comply to modernize in light of this deferral, and it provides a few specific suggestions to companies who pursue this path.