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: Practical Analytics 4.0 Virtual Event recordings

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.

Description: 2021 Life Meeting - Session 8A: Use of Electronic Health Records in the Assessment of Life and Health Risks 9.1.21 Recording

Description: 2021 Life Meeting - Session 7D: Emerging Trends in Lapse and Mortality for Life Products 9.1.21 Recording

Description: 2021 Life Meeting - Session 4E: LDTI Earnings Analysis for Life Products 8.31.21 Recording