@article{MaurerMitchellRogallaetal.2016,
  author    = {Raimond Maurer and Olivia S. Mitchell and Ralph Rogalla and Ivonne Siegelin},
  title     = {Accounting and actuarial smoothing of retirement payouts in participating life annuities},
  journal   = {Insurance: Mathematics and Economics},
  volume    = {71},
  pages     = {268 -- 283},
  doi       = {10.1016/j.insmatheco.2016.09.007},
  year      = {2016},
}