Description: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: LIMRA, Reinsurance Group of America (RGA), the Society of Actuaries (SOA) Research Institute, and TAI have collaborated on an ongoing effort to analyze the impact of COVID-19 on the individual life insurance industry’s mortality experience and share the emerging results with the insurance industry and the public. This report documents a high-level analysis of the claims that have been reported.

Description: In the second quarter of 2022, publicly traded life insurers reported some of their best financial results since the pandemic began. COVID-19-related claims fell sharply in many product categories. Sales, which had taken a big hit, showed significant improvement as well, though not always to pre-pandemic levels. Sales activity was enough, however, for industry executives to report confidently in their quarterly conference calls that in this regard the worst consequences of the pandemic are over.

Description: A plain-language, high-level explanation of employer withdrawal liability issues, including how they grew to be large and barriers to their collection.

Description: The purpose of this paper is to present actuarial tools, based upon group annuity mortality experience, with which the actuary concerned with pension problems may shape or test the mortality basis which, in his judgment, is appropriate to such problems - and presents the Group Annuity Table for 1951, with projections.

Description: Z-factor analysis under a principles-based approach for U.S. life insurance products. Under PBA, the Z-Factor is a measure of margin in excess of the best estimate assumptions embedded in the statutory reserves of a life insurance product or block of business. Specifically, our assignment was to explore the applicability of the Z-Factor calculation when considering the risk margins and minimum required capital under PBA.

Description: This paper covers Group Annuity Mortality experience for the year 1963. The report is limited to a study of the experience of single life matured annuities under Group Annuity contracts. From the Transaction of Society of Actuaries, 1964.

Description: This page contains research and research tools related to U.S. population data.

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