Description: The Group Life Insurance Experience Committee of the Society of Actuaries has completed the 2005 Group Term Life Waiver Reserve Table Report. There were several compelling reasons to develop a new experience study and table, not the least of which was that 35 years is a long interval for any study. This is the excel Calculation Spreadsheet for Reserve Factors for Group Term Waiver of Premium [NAIC version]. Please see the SOA website for the Report of the Group Life Experience Committee for March 2006.

Description: US GAAP for Life Insurers chapter 19 spreadsheets showing various financial statement presentations such as Balance Sheet, Income Statement, Cash Flow Statement, DAC exhibit, Statutory and GAAP reserves, etc. These are shown for a number of product types from Participating Whole Life to Diability Insurance. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: Spreadsheets that define the examples shown in Chapter 8 of the US GAAP 2nd Edition Textbook. Examples of GAAP accounting development for Variable Universal Life, Variable Payout Annuities, Equity Index annuities, and Variable annuities including GMDB and GMAB. Please see the book US GAAP for Life Insurers for more detatils on US GAAP accounting.

Description: 1989 Valuation Actuary Symposium table of contents.

Description: This is the table of contents for the 1998 Valuation Actuary Symposium.

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: US GAAP for Life Insurers chapter 16 spreadsheet showing development of the GAAP DAC and Reserve for a non-US product. Also shown are cashflows and profits. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 14 spreadsheet showing a DAC and shadow DAC calculation with shareholder equity adjustment. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 15 spreadsheet showing the GAAP development of VOBA and Goodwill after a merger or acquisition. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.