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Elias Makere, FSA, MAAA
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ASOP 4 | §4.2 | DISCLOSURES IN AN ACTUARIAL REPORT ABOUT ASSUMPTIONS OR METHODS NOT SELECTED BY THE ACTUARY

The actuary should include disclosures in an actuarial report stating the source of any material assumptions or methods that the actuary has not selected.

With respect to any assumption or method that the actuary has not selected, other than prescribed assumptions or methods set by law, the actuary’s report should identify the following, if applicable:
a. any assumption or method that the actuary has not selected that, individually or in combination with other assumptions or methods, significantly conflicts with what, in the actuary’s professional judgment, is reasonable for the purpose of the measurement (see section 3.24); or

b. any assumption or method that the actuary has not selected and is unable to assess for reasonableness for the purpose of the measurement.
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