Description: The Society of Actuaries Research Institute’s Aging and Retirement Strategic Research Program is pleased to release a collection of essays addressing the impact of inflation on retirement and retirement-related issues.

Description: In 2022, the Society of Actuaries (SOA) Research Institute Committee on Finance Research (CFR) of the Investment Section in collaboration with the SOA Research Institute Catastrophic and Climate Strategic Research Program, published a research report on the impact of disaster events on investments. The report, The Impact of Disaster Events on Investment-Contagion Channels Perspective, which explored this issue from the perspective of contagion channels, provided a framework for further investigation. As a next step, CFR is seeking essays on how the concepts in the report and related studies may be practically applied in specific situations and recent experiences.

Description: As part of its ongoing effort to provide its stakeholders with useful information on COVID-19, the Society of Actuaries (SOA) recently launched an online conversation about the impact of COVID-19 on retirement risks.

Description: This research report examines the ban of the use of genetic testing information in life insurance mortality.

Description: This report highlights findings from the 2011 Retirement Risks Survey related to economic and financial issues, with additional sources for commentary.

Description: Discussant comments for the 2009 Housing Wealth monograph paper, “The Impact of Diminishing Wealth on Future Consumption: How Housing Wealth Affects Retirement Planning.” The goal of the paper is to help financial professionals and plan sponsors recognize that retirement planning is being influenced by new factors and suggests ways they can readjust retirement planning strategies. The discussant has additional suggestions for financial professionals.

Description: The current 50% reversion tax on the recovery of excess assets from a terminated defined benefit pension plan results in an asymmetric risk borne by pension plan sponsors. They are responsible for funding shortfalls but any surplus remaining at the termination of the plan is subject to punitive taxes. Pension reform will increase minimum funding levels to reduce the number of underfunded plans, which will increase the likelihood of surpluses that would be subject to punitive taxes. This web page contains a link to a January 2007 Society of Actuaries’ Pension Section research project commissioned to quantify the impact of reversion taxes on pension plan funding.

Description: This report highlights the findings of the 2009 survey and focuses on issues in the survey specifically as they relate to economic and financial issues.

Description: The Society of Actuaries’ Committee on Finance Research is pleased to make available a research report covering the extent to which investment sectors have been contagiously affected by major disasters.

Description: 2021 Life Meeting - Session 5C: Assumption Setting in an Uncertain World 8.31.21 Recording