Description: The purpose of this paper is to outline some of the points to be considered in arriving at a method of making cost estimates and funding calculations and their practical application.

Description: Presents the 1985 and 1986 calendar year mortality experience of retired individuals who are covered under insured pension plans in the U.S. and Canada.

Description: This is a discussion of the paper, 'A Convenient Method of Providing for Mortality Improvement Based on the a-1949 Table' by James E. Hoskins. Discusses seriousness of errors that can develop under certain circumstances, provides a formula for adjusting by modes of payment, discusses circumstances in which differences between Hoskins' method and Projection B is greater than in the example used in the paper, etc.

Description: This is a discussion of the title paper by Raymond F. Houseman, which provides some practical aspects of various funding methods. The paper is critiqued, and some alternative methods are discussed.

Description: This is the 1975 report of mortality on group annuity lives broken down by time of retirement as measured against the normal retirement date.

Description: This paper discusses alternatives open to an actuary in the writing of a variable annuity contract. From Transactions of Society of Actuaries 1969, Vol. 21, Pt. 1, No. 61.

Description: This paper presents a relatively simple method for calculating approximate annuity values on a mortality basis that provides for future improvements in mortality. From Transactions of Society of Actuaries 1950, Vol. 2, No. 3.

Description: This paper describes a method for valuing a contingent or reversionary interest involving 2, 3, and 4 lives subject to federal tax. Tools are provided so that a person with little technical knowledge can make the determination. From Transactions of Society of Actuaries 1951, Vol. 3, No. 6.

Description: Summary of panel discussion which looked at the implications for life insurance companies of the increasing interest in equity forms of savings, as evidenced by the growth of mutual funds, employer sponsored employee thrift plans and the establishment of installment purchase plans for common stocks.

Description: Discussion papers on a paper dealing with minimum statutory nonforfeiture values for retirement annuity contracts.