Description: This literature guide provides a grounding in tax-sheltered annuities 'TSAs' and pertinent regulations. TSAs are only available to tax-exempt organizations.

Description: Generally accepted accounting principles 'GAAP' are those that apply to external financial reporting of publicly owned business enterprises. The principles that constitute GAAP vary between stock and mutual insurers, from product class to product class, and according to the purchase status of the business. This paper highlights additional reading materials that provide concise information regarding GAAP principals.

Description: The 2012 Individual Annuity Reserving Report and Table

Description: Find updates for the Group and Health Core Exam, U.S.

Description: This report provides highlights of a weekly survey of practices regarding the mitigation of the spread of COVID-19 in the U.S.

Description: This report presents the results of the most recent study of individual life insurance lapse experience [calendar years 2004-2005]in the United States conducted jointly by LIMRA International and the Society of Actuaries.

Description: Fall 2021 Archive: Life Financial Management (U.S.)

Description: This study explores whether public pension plans have contributed enough to reduce unfunded liabilities, absent other influences such as investment returns.

Description: This report examines historical U.S. motor vehicle accident mortality experience by age, gender, region, and other factors.

Description: It is believed that exponential growth of mortality with age (Gompertz law) is followed by a period of deceleration, with slower rates of mortality increase at older ages. We compared the performance (goodness-of-fit) of two competing models-the Gompertz model and the logistic (Kannisto) model using data for 22 birth cohorts of U.S. men and women in the age interval 80-105 years. In all cases the Gompertz model fits mortality data significantly better than the Kannisto model. Another approach to study mortality patterns at advanced ages is based on Life table Aging Rate (LAR). It was found that for all studied 24 single-year birth cohorts LAR does not change significantly with age in the age interval 80-100 years suggesting the validity of Gompertz law. These results suggest that mortality deceleration at advanced ages is not a universal phenomenon, and human survival follows the Gompertz law up to very old ages.