Description: This report provides a framework of analyses and methods that can be use to compare and assess strategies for developing lifetime retirement income.

Description: Since the Internal Revenue Service updated its rules for integration of qualified pension plans [Revenue Ruling 71-446] nearly ten years ago, major changes have taken place in the structure of Social Security benefits. The lack of a consensus as to what constitutes a good set of rules for integration is a reflection of the many existing social and political viewpoints on this subject. This paper proposes a single theoretical basis for the integration of qualified pension benefits with Social Security retirement benefits and examines the implications of that proposal. From Transactions of Society of Actuaries 1982, Vol. 34.

Description: In this paper, the authors assess the value of a GSA-type annuity within a retiree's portfolio.

Description: This research report investigates the mechanics and practicalities of introducing retirement investment income tontines (RITs) in today’s market place.

Description: Fact sheet describing the report, "New CPP Enhancements: What do they mean for Canadian workers and seniors?

Description: This material summarizes work done to date to develop a model for a quantitative evaluation framework for retirement benefit systems.

Description: Much has been written about the problems facing not only the Canadian retirement system but that of almost all countries. The author states that the current Canadian regulatory framework is disjointed, inconsistent and bureaucratic. The focus of this paper is to define, describe and discuss what the author sees as the fundamental first step in redefining Canadian pension plans.

Description: Summary sheet of the report, Tale of Two Pension Plans: Measuring Pension Plan Risk From an Economic Capital Perspective.

Description: This paper analyzes the design and funding of privately sponsored retirement programs in an inflationary environment. From Transactions of Society of Actuaries 1982, Vol. 34.

Description: In this paper, the authors have analyzed the Cash Balance pension and contributions using the methods and principles of financial economics, to give a market consistent evaluation of the costs of the CB liability.