Notes of Whittaker-Henderson Formula A, [Discussion]

Mr. Valerius has now contributed two papers to the Proceedings dealing with the Whittaker-Henderson (or difference equation) method of graduation. I recall reading his earlier paper on “Risk Distributions Underlying Insurance Charges in the Retrospective Rating Plan” (PCAS Vol. XXIX, p. 96) while studying for Part 7 of the exams. But since “excess ratios” were my main area of concern and bewilderment at the time, little attention was paid to his remarks on graduation. Later, a long paper by LeRoy Simon on