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

Applications of statistics to actuarial sciences and financial mathematics (62P05)

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