Life Policy Papers

Approaches to Setting the Discount Rate for Valuation of Insurance Contracts: A Discussion Paper
Tax Work Group discussion paper regarding tax implications for structuring new commissioners’ mortality tables to include the extra mortality risk of business not subject to full underwriting. (December 14, 2011)
Tax Implications of Proposals for Structuring Commissioners’ Mortality Tables to Include the Extra Mortality Risk of Business not Subject to Full Underwriting
Tax Work Group discussion paper to the Life Actuarial Task Force and the American Council of Life Insurers regarding tax implications for structuring new commissioners’ mortality tables to include the extra mortality risk of business not subject to full underwriting. (December 7, 2011)
Report of the Nonforfeiture Improvement Work Group
Nonforfeiture Modernization Work Group's Nonforfeiture Improvement Report that makes certain recommendations with respect to life insurance and annuity nonforfeiture mandates and sets forth certain items for further discussion. (August 1, 2011)
Update on General Revision of Life and Annuity Standard Nonforfeiture Laws
Nonforfeiture Improvement Work Group's policy paper regarding general revision of life and annuity standard nonforfeiture laws. (December 1, 2009)
GAAP Survey Results Committee on Life Insurance Financial Reporting (COLIFR)
Committee on Life Insurance Financial Reporting (COLIFR) report on its GAAP survey.
(April 2, 2001)
GAAP Survey Results
Life Insurance Financial Reporting Committee comments on the New York State Insurance Department's draft survey about VAGLBs. (January 24, 2001)
Unified Valuation System (UVS) Compared to Existing Statutory Valuation for a Sample Company
Numerical Examples Group report compares the Unified Valuation System (UVS) to the existing statutory valuation for a sample company. (June 12, 2000)