Description: This report, part of the Society of Actuaries [SOA] ‘Experience Studies – Business Practice Surveys,’ presents the results of a survey conducted by the SOA Committee on Life Insurance Mortality and Underwriting Surveys - Preferred Underwriting [Reinsurance] Survey Subcommittee. The purpose of this survey, the first preferred underwriting survey compiling reinsurance information from U.S. and Canadian reinsurers on U.S. Life business, was to obtain the opinions of the reinsurance market on preferred risk underwriting.

Description: This report, from the Society of Actuaries [SOA] ‘Experience Studies – Individual Annuities,’ consists of tables providing extensive results of the latest study of intercompany mortality experience under structured settlement annuities. The first study, published in the Transactions of the Society of Actuaries 1991-92 Reports, included experience through the calendar year 1989. The second study, published in the Transactions of the Society of Actuaries 1995-96 Reports, included experience through calendar year 1993. This study looks at experience through calendar year 1997.

Description: Access the most current issue, as well as back issues, of NewsDirect newsletter.

Description: This web page contains links to papers, articles and newsletters which are useful to the study of the principles of finance and their application to pension plans. Topics include accounting, assumptions/methods, actuarial standards, behavioral economics, design, financial economics, full funding, immunization, investments, minimum funding, market value, pension finance, PBGC, risk, and traditional defined benefit view. Most of the links are contained within an Excel workbook. For each document listed in the workbook, its abstract or a short synopsis is also included to help the user choose appropriate readings.

Description: 1999 experience study, based on 1996 data, produced by Manulife Reinsurance on large amounts, defined as $1 million or more, and older age mortality, defined as age 70 and up. Results are separated by sex, smoking status, amount bands, reinsurance status, plan type, underwriting status and others.

Description: The IRS released Notice 2006-95 provides guidance regarding the use by taxpayers of either 1980 CSO or 2001 CSO in determining whether mortality charges are reasonable within the meaning of section 7702c3Bi.

Description: The information assembled here has been collected by the SOA ambassadors, and is meant to provide you with a window into the condition and practice of insurance in the host country.

Description: The information assembled here has been collected by the SOA ambassadors, and is meant to provide you with a window into the condition and practice of insurance in the host country.

Description: The SOA Investment Section is holding a three-part Environmental, Social & Governance (ESG) Investment Considerations Webcast Series in September and October, which will cover the challenges and implementation. This series is suited for actuaries, consultants, plan sponsors and asset managers that work with insurance companies or pension funds and want to learn more about the latest in ESG. The increasing focus on climate change and recent social movements witnessed globally brought many institutional investors to further think about and perhaps reevaluate, the way they integrate ESG factors into their investment decisions. This new reality raises many questions: what's next for ESG in the institutional space? What will be the challenges? How will institutional investors go beyond the basics? What are current and future ESG needs and who will meet them? This will be the first of three educational sessions aimed at taking the conversation on ESG integration to the next level. During this webcast, you will hear from a panel of various types of asset owners who will share their perspectives, challenges and learnings in the journey to implementing their ESG views, including in the context of a pandemic. The discussion will start broadly, and narrow down to some of the most pressing topics today with the focus on climate change resilience and adaptation of assets.

Description: The National Association of Insurance Commissioners (NAIC) is in the middle of of a project to change the real-world economic scenario generator (RW ESG) prescribed for principle-based reserve and capital calculations. The presenters will provide a brief summary of the NAIC's RW ESG project and provide a general overview of RW ESGs. In addition to that, they will explain how RW ESGs impact principle-based reserve and capital levels and consider potential differences between the currently prescribed RW ESG and the proposed RW ESG.