Description: Metrics for measuring pension plan contributions against benchmarks for achieving specific financial funding goals.

Description: Updated metrics for measuring financial stress among multiemployer pension plans in the United States.

Description: This panel discussion session focuses on the financial security of retirees including examining the role of personal savings in meeting the financial security needs of retirees. From Record of Society of Actuaries 1980, Vol. 6, No. 4.

Description: The two basic considerations in a pension plan valuation are the choice of actuarial cost methods and actuarial assumptions. This paper deals with the assumptions. The concern in this regard is what actuaries are doing and why. There are explicit criteria why particular assumptions are chosen, and these have often been discussed in the pension literature. However, there also are implicit criteria, which, while seldom discussed in the literature, can dominate the valuation. The goal of this paper is to quantify some of these criteria, and thereby provide a basis for further discussion and research.

Description: This sessions from the 1995 SOA Vancouver Meeting covers the pension actuary's role in the 'top fifty' process, the PBGC's annual list of those companies with the largest underfunding for guaranteed benefits. It also covers FAS87 and the 10k filing. From the Record of the Society of Actuaries, Vol. 21, No, 3a.

Description: Chapter 8 examines several issues related to DROP features added to ERISA-covered plans, and several issues related to Canadian plans. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Based on work performed by Bob Howard, a former member of RPEC, the SOA developed a spreadsheet-based program that allows users to create a customized mortality improvement scale using the RPEC_2014 model. The RPEC_O2_v2018 model found here utilizes the same projection methodology underpinning the RPEC_2014 model except that the historical rates have been developed using “order-2” Whittaker-Henderson graduation rather than “order-3”.

Description: This research report analyzes approaches for the required discount rate to determine adequate funding for DB pension plans.

Description: Chapter 3 examines some of the early DROP plans, and their subsequent experience. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: This is a discussion on pensions and if takes a closer look at the Deposit Administration. From Transactions of Society of Actuaries 1950, Vol. 2, No. 4.