Description: Changes to AG 43 and what that might mean for tax purposes. Also, summary of IRS Notice 2016-63 (provides safe harbor tax guidance on use of 2017 CSO tables).

Description: The article describes changes to the computation of tax reserves as a result of the Tax Cuts and Jobs Act.

Description: From the 1985 Valuation Actuary Symposium. A discussion of the principles that should be part of a life insurance valuation. Also discussion of emerging actuarial professional standards of practice and regulatory requirements with respect to methodology for assessing reserve adequacy.

Description: This abstract describes study that simulated claims data under different environmental changes and applied a chain-ladder and a micro-level model to each simulated data set.

Description: This article provides the reader with some insights regarding tax planning under the new required methodology.

Description: The first in a series of articles exploring the improvement in retiree life expectancies and ways the improvement can be incorporated into actuarial estimates of annuity and pension plan reserves.

Description: This panel discussion focuses on valuation and nonforfeiture developments. Topics covered include purpose of Society's Committee on Valuation and Related Problems, current valuation regulatory developments, industry studies in the United States, report of the Society's Special Committee on Nonforfeiture Laws, annuity nonforfeiture values, and sex-distinct mortality tables for valuation and nonforfeiture purposes.

Description: Discusses Aug. 23, 2007, meetings in Salt Lake City, Utah, about principles-based approach for both reserves and risk-based capital, RBC.

Description: Update on new mortality tables in development - 2012 IAR, 2014 VBT, and SI/GI/Preneed

Description: Milliman, Inc. Milliman was retained by the Society of Actuaries SOA to perform certain actuarial analyses with respect to the Z-Factor methodology under a principles-based approach PBA to statutory reserve and capital. Under PBA, the Z-Factor is a measure of margin in excess of the best estimate assumptions embedded in the statutory reserves of a life insurance product or block of business.