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  • An Analysis of the Rule of 78 - Actuarial Note
    An ... charge is general ly defined by law in language s imi lar to the fol lowing: Section 622. Refund ... - [ ( . - t - s ) (n- t ) ( ,~ t+ l ) "-~ n(n + 1) 2E (" - s) where tRF~ s is the rule of 78 ...

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    • Authors: James L Bergin, David L Creswell, William C Cutlip, Ralph E Edwards, James Hunt, Howard H Kayton, Donald R Sondergeld
    • Date: Oct 1974
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Finance & Investments
  • Some Actuarial Considerations for Mutual Companies
    in the recently exposed Draft Actuarial Opinion S-7. Thus there is considerable room for judg- ment ... policyholders. If negatives could be treated as a debt, th_i s surplus could be distributed equitabl~: t'-ff'~he ...

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    • Authors: Thomas P Bowles, Donald D Cody, Linden Cole, Louis Garfin, Ardian Gill, Norman E Henricks, Howard H Kayton, Robin B Leckie, John C Maynard, Brian R Newton, Claude Y Paquin, Henry B Ramsey, Paul E Sarnoff, Donald R Sondergeld, Robert C Tookey, Owen A. Reed, Charles L. Trowbridge
    • Date: Oct 1979
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting