Description: Panelists discuss the U.S. statutory and GAAP reserving, and risk-based-capital [RBC], requirements associated with guaranteed minimum death benefits [GMDBs], guaranteed living benefits [GLBs], and enhanced-earnings riders available with variable annuity [VA] contracts. From the 2002 Record of Society of Actuaries, Volume 28, No. 3. Session 142OF of the Boston Annual Meeting.