Description: Presented for discussion are two research reports: Public Employee Retirement Plans Research: Experience Studies, Valuation Reports and Unfunded Liabilities, and Pension Plan Termination in Ontario since 1988. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: In recent months, many significant developments in Canada have affected employee benefits, particularly pensions. Other Canadian issues discussed in this article are unemployment insurance and taxation of pensions.

Description: Chapter 4 discusses a range of actuarial issues associated with DROPs. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: This report investigates the financial consequences of delaying CPP payments. The intent is to provide a quantitative basis to better inform the take-up decisions of Canadians for whom delaying CPP benefits might provide improved financial outcomes and greater retirement income security.

Description: Graphs mortality experience over the prior 15 years, show possible trends over the prior 80 years, discusses the impact on liabilities and funding of the New York public retirement system based on projections of life expectancy, and discusses the possible factors that have affected mortality.

Description: Chairperson's corner for January 2020 In the Public Interest.

Description: This discussion looks at methods used in informing legislative bodies concerning problems of public employee retirement plans. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: A response to American Legislative Exchange Council's report "Unaccountable and Unaffordable" in light of applicable Actuarial Standards of Practice.

Description: Randolph’s Bonanza Bigger Than Expected by M.D. Drysdale from Pension Section News, January 1998, Issue No. 35.

Description: This research examines funding valuation discount rates that reflect the expected return on investments in accordance with the pension plan’s investment policy. The research is based on data from regulatory filings in Ontario, with supplementary information from British Columbia and the United States.