FAS 97 Reserves with non level death benefit

jeudi 11 décembre 2014

Just wondering if there's anything special I need to keep in mind for this. The GAAP book's example has level death benefits.



I'm using 30 years as the benefit period.



I have an excel sheet setup, where on whole life pays, the DPL becomes 0, similar to the expense reserves. However, on another product where the death benefits grade to 200%, DPL is still positive even on a whole life pay, although it does run down to 0 by the end of the year 30.



Not quite sure if that's suppose to happen.





FAS 97 Reserves with non level death benefit

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