This practice note has not been promulgated by the Actuarial Standards Board nor by any other authoritative body of the American Academy of Actuaries. The information in this practice note is not binding on any actuary and is not a definitive statement as to what constitutes generally accepted practice in this area. April 2005 The members of the work group that are responsible for this practice note are as follows: www.actuary.org Introduction This practice note has been divided into six sections: 1