Announcement: SOA releases October 2025 ALTAM, ASTAM, FAM, and November 2025 INV 201 Exams passing candidate numbers. SOA congratulates the new ASAs and CERAs for December 2025.

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  • Notes on the Status of the Principles-Based Approach, Including Utah Meetings with Academy Representatives

    Notes on the Status of the Principles-Based Approach, Including Utah Meetings with Academy Representatives Discusses Aug. 23, 2007, meetings in Salt Lake City, Utah, about principles-based ...

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    • Authors: Mark Birdsall
    • Date: Nov 2007
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Annuities>Capital - Annuities; Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance
  • Update on Mortality Tables and Application

    Update on Mortality Tables and Application Update on new mortality tables in development - 2012 IAR, 2014 VBT, and SI/GI/Preneed Mortality tables;Annuity reserves;Life reserves 4294999380 9/1/ ...

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    • Authors: Mary J Bahna-Nolan
    • Date: Sep 2013
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Annuities>Reserves - Annuities; Experience Studies & Data>Mortality
  • Update on Valuation of Variable Annuity Guarantees

    Update on Valuation of Variable Annuity Guarantees Update on statutory Valuation reserves and required surplus for variable annuities with living benefit guarantees Annuity reserves;Conditional ...

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    • Authors: James W Lamson
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Reflecting Rider Charges in GAAP Income for Indexed Annuities

    Reflecting Rider Charges in GAAP Income for Indexed Annuities The article focuses on GAAP accounting for indexed products with riders; specifically, how rider charges should be addressed in FAS ...

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    • Date: Jun 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Equity-indexed annuities; Annuities>Reserves - Annuities
  • Chairperson's Corner

    Chairperson's Corner Perspectives on the Valuation Manual. Valuation actuary;Principles-based reserves=PBR;Life reserves;Life valuation;Statutory reserves;Annuity reserves;Annuity ...

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    • Authors: Robert Leach
    • Date: Mar 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
  • Actuarial Analysis of Different Interpretations of SOP 03-1

    Actuarial Analysis of Different Interpretations of SOP 03-1 This article analyzes two common interpretations of SOP 03-1 in determining the guaranteed minimum death benefit GMDB liability in a ...

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    • Authors: Jeyaraj Vadiveloo, Richard Bass
    • Date: Mar 2005
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting
  • Actuarial Guideline: XLIII Statutory and Tax Issues

    Actuarial Guideline: XLIII Statutory and Tax Issues February 2010 Supplement to the Taxation Section newsletter, Taxing Times. Extensive discussion of the issues in computing statutory and tax ...

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    • Authors: Application Administrator
    • Date: Feb 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities
  • GMIB and the Bear Market

    GMIB and the Bear Market A discussion of the growing popularity of annuities with guaranteed minimum income benefits GMIB during times of bear markets and some related discussion of product ...

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    • Authors: Eric Carlson
    • Date: Apr 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Product Matters!
    • Topics: Annuities>Capital - Annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Public Policy
  • ACLI Update Column

    ACLI Update Column After nearly a decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American Academy of Actuaries Academy, and the NAIC’s Life ...

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    • Authors: Bill Elwell
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Update: RBC C-3 Phase II

    Update: RBC C-3 Phase II A discussion of risk based capital for annuities RBC C-3 Phase II Annuity reserves;Guaranteed minimum death benefits=GMDB;National Association of Insurance Commissioners= ...

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    • Authors: Max Rudolph
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Capital - Annuities; Annuities>Reserves - Annuities; Public Policy