Description: These are the Discussant Comments by Sam Gutterman for the Trends in Life Expectancy and Lifespan Variation After Retirement Session 1B of the January 13-15, 2020 Living to 100 Symposium in Orlando, Florida.

Description: Exposure to cigarette smoke has had and will continue to have a huge effect on mortality. Significant differences in smoking prevalence rates by gender have contributed to differential levels and rates of improvement in mortality and are expected to continue to influence mortality improvement differently over the next several decades. This paper compares smoking prevalence and cessation by gender and their effect on smoking-attributable and, in turn, all-cause mortality. A summary of mortality attribution approaches used to evaluate the effect of smoking and projections of mortality rates by gender is also provided.

Description: Presented at October 1996 Annual Meeting. This session deals with the range of loan guarantee programs, program design, pricing and costing of benefits, classification of risks and underwriting, available experience, experience studies and claims management, and actuarial models.

Description: This report presents modeling results of the possible impact of the IASB’s preliminary views of accounting for insurance contract liabilities on certain U.S. Life, health and annuity insurance products. This report presents comparisons of selected U.S. GAAP values to corresponding values of the proposed International Financial Reporting Standard IFRS results.

Description: Papers: When Danes have only 15 years to live: Implications of linking retirement age with life expectancy – Jesus-Adrian Alvarez, Malene Kallestrup-Lamb, Ph.D., Søren Kjærgaard, James W. Vaupel, Ph.D. - University of Southern Denmark A Study into the Impact of Pre-Programed Genetic Health Risks in Retirement Planning – N.V. Subramanyan, Prudential Assurance Company Limited, Singapore

Description: Sam Gutterman presents his paper, 'Expenses and Pricing', at this session at the SOA 1998 Maui I Spring Meeting. He discusses the need to control expenses and reflect them appropriately in pricing as vital to an insurance company' s short-term and long-term success.

Description: This session at the SOA 2004 Annual Meeting covers the status of recent developments in international accounting standards for insurance, including Phase 1 for insurance companies, the IASB's likely direction for Phase 2, related activities of the International Actuarial Association, and company implementation issues.

Description: “E-Cigarettes: A Hazard or a Help?” by Sam Gutterman was published online in the North American Actuarial Journal on December 18, 2019, and in print in Volume 24, 2020–Issue 4. This essay is the author’s update to the original paper; it has not been peer-reviewed

Description: The effect on mortality of the reduction in smoking and the increase obesity in the U.S. is estimated based on historical and projected patterns.

Description: “E-Cigarettes: A Hazard or a Help?” by Sam Gutterman was published online in the North American Actuarial Journal on December 18, 2019, and in print in Volume 24, 2020–Issue 4. This essay is the author’s update to the original paper; it has not been peer-reviewed. The essay is solely an expression of the views, opinions, and ideas of the essay author for applying the original research to actuarial work.