Description: Author discusses the treatment of current life insurance reserves under the tax code in determining a life insurer's taxable income, and what challenges are ahead in the era of principles-based reserves.

Description: Summarizes results of PBR survey of regulators by the Valuation Law and Manual Team, VLMT, of the Life Reserves Working Group, LRWG. Did not say what regulators were surveyed.

Description: Development of relevant industry mortality experience for different market segments. Details about the 2017 CSGI Mortality Table for guaranteed issue products.

Description: A description of the controversy surrounding Actuarial Guideline 38 (AG38) and the joint working group that was formed to address the controversies.

Description: Illustrates the effects of different approaches to updating GAAP valuation assumptions for traditional life contracts.

Description: This article provides an update on principles-based reserves for life insurance.

Description: The current drafts of the principle-based reserves PBR model law and accompanying regulations appear to include credit life insurance within the scope. It is expected that once the scope of PBR is expanded to include accident and health insurance, credit disability will fall within its scope as well. This article describes how will this affect credit actuaries.

Description: This article is a follow-up article on the principles-based reserves PBR movement in the life and health insurance industry. It discusses more in depth the possibility of principles-based reserves determined stochastically and changes proposed in the SVL for preferred mortality.

Description: Summary of PBR Implementation Task Force June 21, 2013 call and June 25, 2013 LATF call.

Description: This article discusses many of the complexities of the new IDI valuation table and how they might impact the implementation process.