Description: The article discusses recently-issued regulations under section 807 of the Internal Revenue Code, concerning the computation and reporting of reserves. The provisions addressed generally relate to the Tax Cuts and Jobs Act of 2017.

Description: In this article, we explore key insights from Oliver Wyman's 2020 Life PBR Emerging Practices Survey, which provides a broad industry perspective with more than 50 companies participating representing 95 percent of the individual life market (by written premium). Insights include the impact of PBR on reserves and profitability in addition to emerging practices related to product design, assumption development, and methodology decisions.

Description: This article provides an update, as of July 2020, on the Reinsurance Section’s sponsored research in process and studies recently completed.

Description: Mindful data visualizations show the end users the end way in how to analyze and interpret your data. More importantly, they can then use this data they see to drive decisions and modeling going forward.

Description: 2021 Generally Recognized Expense Table (GRET) recommendations.

Description: This is the full research report for the thirteenth Emerging Risk Survey which summarizes the results of the survey.

Description: This is the Demographic Perspectives on the Rise of Longevity abstract authored by Marie-Pier Bergeron Boucher, James W. Vaupel and Francisco Villavicencio for Session 4A of the January 13-15, 2020 Living to 100 Symposium in Orlando, Florida.

Description: This is the How Amending Old Age Security Would improve the State of Canadian Women Living in the Alone Stage of Retirement paper authored by Lori J. Curtis and Douglas W. Andrews for Session 5B of the January 13-15, 2020 Living to 100 Symposium in Orlando, Florida.

Description: This is A Value-Based Longevity Index for Hedging Retirement Income Portfolios abstract authored by Jonathan Ziveyi, Kevin Krahe, Michael Sherris, Andres M Villegas for Session 1A of the January 13-15, 2020 Living to 100 Symposium in Orlando, Florida.

Description: The Society of Actuaries Individual Disability Experience Committee has completed their study of claim termination experience for the period 2006-2014 comparing trends to the 2013 IDI Valuation Table (2013 IDIVT) base termination rates. Included is the report, pivot table, and data file.