Description: This report presents mortality under individual immediate annuities, life income settlements, and matured deferred annuities between the 1971 and 1976 anniversaries.

Description: The Required Minimum Distribution RMD working group of the Taxation Section has completed research in determining the actuarial present value of additional benefits for computing RMD under deferred annuity contracts. This is Appendix G spreadsheet for the Determining the Actuarial Present Value of Certain Additional Benefits for a two tiered fixed annuity benefit Under Treas. Reg. Section 1.401a9–6, Q&A–12 research project. Please see the SOA website research section for the full report and other appendices spreadsheets.

Description: The Required Minimum Distribution RMD working group of the Taxation Section has completed research in determining the actuarial present value of additional benefits for computing RMD under deferrred annuity contracts. This is Appendix B Example 2 spreadsheet for GMDB for this research project. Please see the SOA website research section for the full report and excel spreadsheet for the other appendices.

Description: This literature guide concentrates on references that relate to U.S. annuities. Only a few sources pertain to Canadian annuities. Although similarities exist in product design between U.S. and Canadian annuities, regulation and taxation are different. This guide also focuses primarily on areas that are specific to the subject of annuities and touches upon related issues such as investments and pensions more lightly.

Description: The Required Minimum Distribution [RMD] working group of the Taxation Section has completed research in determing the actuarial present value of additional benefits for computing RMD under deferred annuity contracts. This Appendix E spreadsheet is for the Guaranteed Minimum Withdrawal Benefit [GMWB] calculation. See the SOA website research section for the complete report and excel spreadsheet for the other appendices.

Description: This general discussion looks at mortality experience with the advent of CSO tables, annuity premium tax, termination dividends, classes of agents included under Social Security, and conditions affecting companies entering the fields of disability income, accident, health, hospitalization and medical insurance.

Description: Like it or not, variable annuity (VA) liabilities are inextricably linked with the equity markets. Generally, up markets reduce the excess benefit liability and increase fee income, while down markets increase the excess benefit liability and reduce fee income. Given the volatility, most VA writers will hedge to meet their needs. In this session, the presenters will discuss the need for hedging, regulatory requirements and how companies ultimately determine their hedging strategies.

Description: Reunite with members and non-members in the China actuarial community to discuss recent topics and related issues in areas such as macroeconomic sharing, IFRS 17, product strategy, cross-border communication and discussion, and more. Advance your career through learning and networking opportunities, and share your experiences in the finance and insurance industries, as well as other fields related to actuarial science.

Description: This 1973 report is a sex-distinct summary of the relevant mortality experience for the general population, for insured lives, and for life annuitants.

Description: This report deals with the findings of the 1954 iinter-company study of the mortality under individual immediate annuities.