Description: discussion of the ongoing developments in reserving and risk-based capital RBC requirements for variable annuities including stochastic scenario projections

Description: Update on statutory Valuation reserves and required surplus for variable annuities with living benefit guarantees

Description: Discusses how AG 34 provides a clarification of CARVM for variable annuities with MGDB’s.

Description: New Zealand is about to launch its first variable annuity with guaranteed lifetime withdrawal benefits. The product design is mindful of the lessons from the financial crisis in the United States, Europe and Japan.

Description: This presentation, session number 7PD, took place at the 1999 Spring Meeting of the Society of Actuaries, held May 24-25 in Atlanta. Panelists discuss proposed new U.S. and Canadian requirements and ramifications for variable annuities with guaranteed minimum death, income, and maturity benefits. Ways to assess and reduce the economic risk, reserves, and capital requirements are also discussed. From the Record of the Society of Actuaries, Vol. 25, No. 1.

Description: From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Charts to be attached to the session on 'Minimum Guaranteed Benefits on Variable Annuities'.

Description: From a session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, November 29-30, 2001 Teaching session covering the development of realistic liability models for use in asset adequacy analysis, asset/liability management, pricing/repricing, financial reporting or other corporate purposes. The primary focus is modeling issues for variable product features, such as minimum living or death benefit guarantees on both variable life and annuities, annuity death benefit enhancements, and variable immediate annuities. Topics include: • Analysis of the special risks posed by these products • Selecting realistic dynamic assumptions • Techniques used in modeling these products • Scenario testing and result presentation to best communicate risks

Description: Changes to AG 43 and what that might mean for tax purposes. Also, summary of IRS Notice 2016-63 (provides safe harbor tax guidance on use of 2017 CSO tables).

Description: Discusses the taxation of distributions from variable annuities.

Description: Discussion of the March 1, 2013 Internal Revenue Service (“IRS”) release of PLR 201309011, which addresses the application of the section 817(h) diversification requirements to variable contracts that have invested in illiquid investment vehicles (the “Funds”).