Accounting and actuarial smoothing of retirement payouts in participating life annuities

DOI10.1016/j.insmatheco.2016.09.007zbMath1371.91105OpenAlexW3126051491MaRDI QIDQ2374120

Olivia S. Mitchell, Ralph Rogalla, Ivonne Siegelin, Raimond H. Maurer

Publication date: 14 December 2016

Published in: Insurance Mathematics \& Economics (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1016/j.insmatheco.2016.09.007

zbMATH Keywords

smoothinglife insuranceretirementvariable annuityfair market valuationhistorical cost accounting

Mathematics Subject Classification ID

Related Items (8)

The benefit of life insurance contracts with capped index participation when stock prices are subject to jump risk ⋮ Affordable and adequate annuities with stable payouts: fantasy or reality? ⋮ Equity-linked life insurance based on traditional products: the case of select products ⋮ Unisex pricing of German participating life annuities -- boon or bane for customer and insurance company? ⋮ IMPLEMENTING INDIVIDUAL SAVINGS DECISIONS FOR RETIREMENT WITH BOUNDS ON WEALTH ⋮ THE EFFECT OF THE ASSUMED INTEREST RATE AND SMOOTHING ON VARIABLE ANNUITIES ⋮ Surplus participation schemes for life annuities under Solvency II ⋮ Dynamic consumption and portfolio choice under prospect theory

Cites Work

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• On risk charges and shadow account options in pension funds
• PARTICIPATING PAYOUT LIFE ANNUITIES: LESSONS FROM GERMANY
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