Results 81 to 90 of about 3,060 (229)
Immunization and Hedging of Post Retirement Income Annuity Products
Risks, 2017 Designing post retirement benefits requires access to appropriate investment instruments to manage the interest rate and longevity risks. Post retirement benefits are increasingly taken as a form of income benefit, either as a pension or an annuity ...
Changyu Liu, Michael Sherris
doaj +1 more source
, 2005 This seems to be the first English translation of this paper from the French original, ``Sur les rentes viageres''. In the paper, Euler gives a general formula for calculating the price of a life annuity that yields a certain amount per year, assuming the annuity manager can get a 5 percent return, for people of different ages.
openaire +2 more sources
AIChE Journal, Volume 72, Issue 7, July 2026.Abstract In pharmaceutical industries, continuous manufacturing methods have already been well established to improve productivity and process intensification. However, to better understand the trade‐offs of continuous crystallizers over the existing batch production systems, a robust technoeconomic cost and sustainability analysis is necessary to ...
Jungsoo Rhim, Zoltan K. Nagy
wiley +1 more source
The mechanics and regulation of variable payout annuities [PDF]
This paper discusses the mechanics and regulation of participating and unit-linked variable payout annuities. These annuities offer benefits that are not fixed in either nominal or real terms but depend on the performance of the fund or funds in which ...
Vittas, Dimitri
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Early Intervention in Psychiatry, Volume 20, Issue 7, July 2026.ABSTRACT Introduction Return to studies or employment, a major element of recovery after a first episode of psychosis (FEP), is out of reach of a significant proportion of patients. Specific programs such as Individual Placement Support (IPS) have been proposed to overcome this hurdle.
M. Renda +7 more
wiley +1 more source
Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts [PDF]
This paper explores the current tax treatment of non-qualified immediate annuities and distributions from tax-qualified retirement plans in the United States. First, we describe how immediate annuities held outside retirement accounts are taxed.
Olivia S. Mitchell +3 more
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RisksSeveral life contingency agreements are based on the assumption that policyholders have impaired life expectancy attributable to factors, such as lifestyle, social class, or preexisting health issues.
Jorge de Andrés-Sánchez
doaj +1 more source
Life Insurance Completeness: A Path to Hedging Mortality and Achieving Financial Optimization
RisksThis paper explores optimal consumption and investment strategies for agents facing mortality risk within a complete financial market. Departing from traditional frameworks, we leverage state-dependent utility theory, discounted by the state–price ...
Jaime A. Londoño
doaj +1 more source
Annuities for an Ageing World [PDF]
Substantial research attention has been devoted to the pension accumulation process, whereby employees and those advising them work to accumulate funds for retirement.
David McCarthy, Olivia S. Mitchell
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