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SOA Releases Mortality Improvement Scale MP-2018 Plus a Second Option
Cowden Associates, Inc. Link to more items from this source
Oct. 25, 2018
"In general, the update should decrease plan liabilities slightly for plans that pay annuity type benefits.... The second option provides a mortality improvement table that should be more stable year to year, but at the cost of some accuracy in tracking the historically volatile changes year to year in published mortality improvement data. For 2018, the more stable option generally results in a slight increase in plan liabilities vs. scale MP-2017."

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