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: Survey investigates the use of derivatives and related risk and valuation policies by pension funds and their external money managers.

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

Description: This paper, part of the Society of Actuaries [SOA} ‘Research Projects – Finance/Investment,’ sponsored by the SOA's Committee on Finance Research, examines state and federal regulations that may pose a competitive disadvantage for actuaries providing personal investment advice. The report was initiated by the Task Force on the Personal Actuary.

Description: This paper attempts to gather information regarding various components of the Canadian retirement income system, and to quantify the impact on the system of unanticipated morality improvements, particularly at age 65 and over, and of lower than expected equity returns. From 2005 Living to 100 and Beyond Monograph, M-LI05-1.

Description: The June 2021 Supreme Court ruling in California vs. Texas has significant ramifications on Affordable Care Act markets. This session will provide the actuarial community an overview of the ruling, the likely impact on health insurance markets, and potential legislation to address the ruling details.

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: Enacted pursuant to the 2017 Tax Cuts and Jobs Act (TCJA) , the base erosion and anti-abuse tax (BEAT) is one of the most dramatic changes to the U.S. international tax landscape in recent years. The BEAT is essentially a minimum tax which applies to certain large U.S. and foreign corporations with U.S. operations with average annual gross receipts of at least $500 million and a base erosion percentage of 3 percent or higher (with some exceptions).

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.