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: Panel discusses several approaches to life and annuity product distribution in the U.S., and looks at the life insurance industry in four other countries. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: Feature article that provides a summary of the SOA research report “Mortality Comparisons and Risk Exposures in the Older Age U.S. Financial Services Market.”

Description: The Study was designed to elicit reasons behind the participants’ judgments about the future course of the four variables. In the first round participants were asked to provide judgments about the value of the four variables in 2024 and the reasons behind their judgments. The four variables were 1. Increase in CPI, 2. 10 Year Treasury Yield, 3. S&P500 Total Rate of Return, and 4.Corporate Baa yield. In addition, they were asked to list future developments that could cause historical trends in the variables to change. Finally they were asked to express their views on how the judgmental process employed in this study might influence the use and interpretation of traditional actuarial e.g., stochastic, deterministic estimation processes or to aid in planning. The data were collated between rounds and in the second Round, the responses of the group were provided to the participants.

Description: Table of Contents of 1976 Reports of Mortality and Morbidity Experience.

Description: This article discusses the comparative results from the SOA Mortality Table Structure survey. From Reinsurance Section News, November 2007, Issue No. 61.

Description: This report reviews estimates of 2017 U.S. population mortality experience from the National Center for Health Statistics’ National Vital Statistics System.

Description: The presenters at this session will provide an overview of recent developments in statutory valuation, U.S . GAAP and regulatory capital issues pertaining to life and annuity products as well as IFRS and the global insurance capital standard.

Description: Centenarians persons living to age 100 and over represent a population that could be useful in identifying factors leading to long life and avoidance of fatal diseases. This study explores whether people living to 100 and beyond were any different from their peers at their middle age 30 years in terms of their physical characteristics height and body build, occupation and marital status.

Description: Supplemental Appendices for Using Social Determinants to Identify Profiles of U.S. Children with Low Dental Expenditures and High Medical Expenditures with Clusters