Considerations for LIBOR transition and U.S. Variable Annuity Guarantee ValuationsByRam Kelkar, and Poojan Shah4 January 2021Considerations for LIBOR transition and U.S. Variable Annuity Guarantee ValuationsShareDownload PDFDownloadDownload PDFDownloadShareRelated ContentArticleConsiderations for LIBOR transition and U.S. Annuity ValuationsThere are significant implications of the impending discontinuation of LIBOR and transition to SOFR for U.S. annuity liability valuations.Read the articleNavigation ArrowThis paper discusses risk-free curve selection and setting of the discounting spread (over the risk-free rate) for variable annuity fair valuation.