Description: This paper documents how mutual company surplus is determined and shown in a GAAP statement, including supplementary information, and offers how such reports could caption this item more appropriately.

Description: table with article The Actuary Magazine–April/May 2005 A Strategic Analysis of the US Life Insurance Industry Part 1 Customers

Description: The financial reporting of insurance is necessarily a complicated process because of numerous and stringent regulatory requirements, the inherent difficulty in estimating both the probability and cost of long-term contingent events, product diversity, and new products, such as equity-linked annuities. This literature guide provides the user with a summary of representative sources of current general information for continuing education purposes.

Description: The Retirement Benefits-DP, US Introductory Study Note has a complete listing of all study notes as well as errata and other important information.

Description: 1991-1995 individual life experience studies' table.

Description: This annual update to the RPEC_2014 model and corresponding mortality improvement scales reflects historical U.S. population mortality experience through 2016.

Description: Discussion of the implications for US Insurers of the vote for Britain to exit the European Union (Brexit).

Description: Essays show a new system that will encompass minor changes to the current health insurance system, it will allow consumers to sign up for Federal Employees Health Benefit Plan and be administered like Medicare but with more benefits and emphasis on preventive care.

Description: This report presents results for industry long-term care insurance persistency.

Description: Compares discount rates for computing pension plan liabilities for funding purposes across single employer, multiemployer and public pension plans in the U.S.