Description: Latest outlook on the market size and recent trends associated with the U.S. and Canada Life Reinsurance markets. The SOA Life Reinsurance Survey is an annual survey that exhibits individual and group life data from U.S. and Canadian life reinsurers. Survey results are based on financial information self-reported by reinsurance entities and include new business production and inforce figures.

Description: Oliver Wyman surveyed the life insurance industry in 2Q 2018 on emerging life PBR practices. Key takeaways and a deeper dive on select practices are provided.

Description: Article The U.S. Government Cost Disclosure Report by Moorhead in The Actuary, June 1979, Volume 13, Number 6

Description: A method to price a term life policy to properly reflect the post conversion experience. Also reserving methods, in both the term and perm products.

Description: Read the Quo Vadis Reinsurance.

Description: The article discusses the impact of changes made to Internal Revenue Code Section 7702 by the ConsolidatedAppropriations Act, 2021. The Consolidated Appropriations Act made changes to the interest rates used calculatethe Section 7702 premium and cash value funding limitations for life insurance contracts

Description: In this article, we explore key insights from Oliver Wyman's 2020 Life PBR Emerging Practices Survey, which provides a broad industry perspective with more than 50 companies participating representing 95 percent of the individual life market (by written premium). Insights include the impact of PBR on reserves and profitability in addition to emerging practices related to product design, assumption development, and methodology decisions.

Description: This article discusses the impact on the policyholders and the insurance companies of the phase-out of the deductibility of policy loan interest resulting from the new tax law.

Description: Mandatory implementation of life principle-based reserves (PBR) is just around the corner and there is no shortage of work to do, as most products have yet to be moved to PBR. Oliver Wyman recently completed its 2019 PBR survey, with more than 40 participants covering 85 percent of the individual life market, including 23 of the top 25 life writers and five reinsurers. This article will expand on the key survey findings, including implementation trends, analysis to date, model robustness and common simplifications.

Description: This article discusses valuation guidelines for participating whole life policies, that should be, in the authors opinion, consistent with guidelines for other types of policies.