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This text is listed in the Course of Reading for SOA Fellowship study in the Individual Life and Annuity specialty, and the Life and Health Qualifications Seminar of the American Academy of Actuaries. This text covers basic principles of statutory life insurance and annuity valuation with primary emphasis on U.S. practice and secondary coverage of Canadian practice. This book is a concise treatment of valuation for practicing valuation actuaries and those considering a career change into valuation. It also demonstrates the connection between a statutory valuation and the U.S. Annual Statement. It provides important information required for qualification to sign Statements of Actuarial Opinion in the U.S. Included with your purchase is access to online supplemental materials containing models demonstrating all of the technical calculations contained in the text.