Description: A discussion of life insurance securitizations and how they can be structured to provide surplus relief associated with onerous reserve requirements.

Description: Continued look at unlocking of traditional contract valuation assumptions, this time examining the frequency of true up for actual experience.

Description: Generalized Mortality Table Analysis: Discussion of the search for alternative mortality tables other than the 1975-80 and 1990-95 tables, which may be more appropriate for a particular company or specific products

Description: This article describes methods for addressing technical challenges related to modeling asset cash flows for PBR reserve projections.

Description: Discusses the newly adopted actuarial guideline for variable annuity reserving which is principles-based. It requires the calculation of both, a standard deterministic scenario reserve and a stochastic reserve - of which the larger of the two is used. This article discusses why for some companies the deterministic reserves dominate and for others the stochastic one does.

Description: Discussions of alternative approaching to setting ascribed premiums for market risk benefits under FASB targeted improvements.

Description: Discussion of the establishment of deferred tax assets or liabilities under Statutory codification

Description: Discusses methods to efficiently run stochastic models in light of AG 43.

Description: An overall analysis and attribution analysis of the impacts of the 2017 Tax Cuts and Jobs Act for certain life insurance contracts.

Description: A review of Section 404 of the Sarbanes-Oxley Act, including a review of the need for life and health insurance actuaries to review and, in most cases, substantially strengthen their internal controls over financial reporting.