Description: Excel spreadsheet example of GAAP calculations for an immediate annuity showing benefit reserves, DAC, and Unearned Revenue Liability [URL] from the 2010 U.S. GAAP & IFRS conference in New York.

Description: The Individual Life Experience Committee has completed their latest report on intercompany mortality experience by amount of insurance under standard individually underwritten issues. This study includes policy years 2002–04. Also included is information on the Milliman extension to the 1975–80 Basic Tables and an Excel spreadsheet with the values used in the above. This is that Excel Spreadsheet for the Milliman extension to the 1975-80 Basic Tables.

Description: The Committee on Life Insurance Company Expenses is currently seeking life insurance company data submissions to the 2008 Individual Life and Annuity Expense Study. This is the data submission form for Universal Life Products. Please see the SOA website experience studies for teh completed study.

Description: This is an Excel workbook that contains detailed reviews of the literature that was searched in the course of a study that explored pre-retirement influences on attitudes and decisions regarding retirement. The research study, conducted by Linda Smith Brothers, reviewed sixty papers written since 1990, and summarized their important points under several categories. The workbook contains a description of the specific categories covered and how they are addressed by each of the sixty papers that were reviewed.

Description: The Required Minimum Distribution RMD working group of the Taxation Section has completed research in determining the actuarial present value of additional benefits for computing RMD under deferred annuity contracts. This is Appendix G spreadsheet for the Determining the Actuarial Present Value of Certain Additional Benefits for a two tiered fixed annuity benefit Under Treas. Reg. Section 1.401a9–6, Q&A–12 research project. Please see the SOA website research section for the full report and other appendices spreadsheets.

Description: The Required Minimum Distribution RMD working group of the Taxation Section has completed research in determining the actuarial present value of additional benefits for computing RMD under deferrred annuity contracts. This is Appendix B Example 2 spreadsheet for GMDB for this research project. Please see the SOA website research section for the full report and excel spreadsheet for the other appendices.

Description: Long Term Care Think Tank: Exploring the possibilities for helping the American public manage the financial burden of long term care. This report shares the output of a 1.5 day structured brainstorming session involving some of the LTC industry’s preeminent thought leaders. Ideas presented here are intended to help transform the delivery, accessibility, and financing of long term care.