Description: Discusses the reasons for changing emphasis on reserve strengthening programs and looks at methods adopted to emphasize the reserve character of undistributed surplus.

Description: This report presents the formal recommendation for a new mortality basis for individual annuity valuations. From Transactions of Society of Actuaries 1981, Vol. 33.

Description: This paper describes some of the minimum guaranteed death and maturity benefits that have been offered or proposed in conjunction with variable annuity contracts, proposes prospective reserves for these guarantees based on change factors that are somewhat analogous to interest factors used in typical life reserves, and proposes a set of change factors.

Description: A review of recent trends in immediate non-refund annuity mortality and a presentation of a modification of the a-1949 Table with Projection Scale B which reflects these recent mortality trends. Followed by several discussion papers submitted

Description: These are submitted discussion papers on the paper, 'Annuity Mortality' by Walter G. Bowerman.

Description: The proposed new table, recommended as suitable for a new Group Annuity Reserve Valuation Standard, if accepted and adopted by regulators, would incorporate the use of generational mortality into statutory reserving requirements for group annuities for the first time. From Transactions of Society of Actuaries 1995, Vol. 47.

Description: This paper presents commutation columns for the a-1949 Table at 3 1/2% for Males and Females.

Description: This article develops an approximate method for computing the death benefit portion of an annuity reserve for annuities, such as cash refund annuities. From Transactions of Society of Actuaries 1968, Vol. 20, Pt. 1, No. 56.

Description: This paper discusses some of the main principles of classical life contingencies generalized and formulated in the language of probability theory and develops generalized and exponential reserves. From Transactions of Society of Actuaries 1976, Vol. 28.

Description: This article from the Digest of Informal Discussion, Transactions of Society of Actuaries 1955 Volume 7, Number 17, identifies the participants and summarizes their comments. Discussion topics include: whether changes in ordinary insurance mortality are significant enough to consider preparing a more up-to-date mortality table for reserve purposes problems involved in constructing and securing statutory approval of annuity reserve tables with built in mortality improvement factors extent to which differences between current premium rate mortality assumptions and CSO mortality contribute to problems with deficiency reserves and arguments for and against the adoption of a different actuarial basis for deficiency reserves.