This paper discusses risk-free curve selection and setting of the discounting spread (over the risk-free rate) for variable annuity fair valuation.
Considerations for LIBOR transition and U.S. Variable Annuity Guarantee Valuations
ByRam Kelkar, and Poojan Shah
4 January 2021
Considerations for LIBOR transition and U.S. Variable Annuity Guarantee Valuations