Description: The Society of Actuaries Research Institute is pleased to make available a report that aims to understand the cause of low annuity demand through the angle of mortality model uncertainty.

Description: 2023 Generally Recognized Expense Table (GRET) recommendations.

Description: A recommendation for a set of improvement factors that vary by gender and attained age to be used in conjunction with the 2008 Valuation Basic table or the 2015 Valuation Basic table for AG-38 purposes.

Description: Based on work performed by Bob Howard, a former member of RPEC, the SOA developed a spreadsheet-based program that allows users to create a customized mortality improvement scale using the RPEC_2014 model.

Description: In Memory of Susan M. Lamb

Description: View the exam book list.

Description: This web page, provided by the Society of Actuaries Pension Section Research Committee, contains links to a 2004 introductory report and a full report regarding the impact of mortality projection scales on defined benefit pension plan valuations. The study that led to these reports was initiated to provide quantitative information illustrating the impact of reflecting mortality improvement using a 'Generational Approach' in actuarial valuations of defined benefit pension plans versus traditional methods. The full report was written by David Kays of ACUFF Associates. Accompanying the full report is an introductory report authored by Marilyn Oliver, who chaired the Project Oversight Group for this effort. The introductory report provides an overview on the work and summarizes the issues explored in the full report. It is suggested that the reader review the introductory report first for an overall perspective on the extensive details found in the full report.

Description: Web page for posting of research report identifying considerations for actuaries and annuity insurers in determining the actuarial present value of additional benefits for computing required minimum distributions under a deferred annuity contract. The paper discusses types of benefits covered under Treasury Regulation Section 1.401 a9–6, Q&A–12 as well as possible assumptions and methods for calculating the actuarial present values of additional benefits provided under an annuity contract.

Description: The SOA offers emerging research projects and reports on risk management, including research on predictive analytics, climate risk and general insurance risk.

Description: The Living to 100 monograph is composed of the papers, essays, panel discussions, teaching and keynote sessions presented at the symposium.