Description: From a session at the annual meeting of the Society of Actuaries held in Chicago, Illinois, October 15-18, 2000 Discussion of indexed guaranteed separate accounts, typically issued to defined-benefit pension plans. Contract terms, risks, marketing, financial reporting, reserves, and investment strategies are discussed. Risk-based capital and the National Association of Insurance Commissioners Model Regulation for Separate Accounts with Guarantees are also discussed. A hypothetical indexed separate account is analyzed for return on capital and economic risk.

Description: This is a study of mortality experience among pensioners under certain large self-administered retirement plans.

Description: Modeling experience sharing by David Yu who leads the retirement product and asset model development team within Prudential Financial

Description: This article is about structuring participating group annuities to guarantee permanent security to participants of defined benefit plans. From The Actuary Vol. 26, No. 8

Description: This mortality study is limited to the 1960 experience of single life matured annuities under Group Annuity contracts.

Description: This is a panel discussion about H.R. 10 pension plans, i.e., tax deferred retirement savings plans for the owners of an unincorporated business and its employees. The following questions are addressed: To what extent is coverage under H.R. 10 being provided under individual policies and under group contracts? What problems are presented in each approach? If special plans are used, what provisions must be included? If normal contracts are used, what modifications or endorsements must be made? What plans are generally used? If split-funding is not used with normal contracts, how are increases in contributions handled? To what extent are trust or custodial accounts being used? From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2.

Description: This paper looks at using an age adjustment to provide for anticipated future mortality improvements based on Ga-1951 Male Table. The use of a simple setback in age to provide for improving mortality has proven to be quite satisfactory and eliminates the expense of calculation and maintenance of voluminous projected tables. Followed by several discussion papers submitted

Description: From the 1960 Transactions Vol. 12 No. 32, this ‘Discussion of Subjects of Special Interest’ addresses the effects of the Group Annuity Federal Disclosure Act, problems resulting from its implementation, and whether the act has improved communications to employees.

Description: It is the purpose of this paper to demonstrate how deposit and experience funds, in theory, develop and enter a dividend formula. Discussions of this paper are included.

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