Description: Presented at October 1996 Annual Meeting. This panel reviews asset valuation methods in use for retirement plans, pros and cons of each method, how to relate with actuarial assumption and solvency position, tracking with market value, and dealing with new asset categories.

Description: Discussion of competing theories for valuing public pension liabilities. Emphasis on revised Actuarial Standards of Practice that focus on the purpose of the measurement.

Description: The purpose of this paper is to study mortality-based securities, such as mortality bonds and swaps, and to price the proposed mortality securities. The focus is on individual annuity data, although some of the modeling techniques could be applied to other lines of annuity or life insurance.

Description: This paper surveys the actuarial techniques connected with salary scale mathematics for the valuation of defined benefit pension plans. Followed by several discussion papers submitted

Description: The purpose of this paper is to describe an actuarially acceptable and mathematically definitive method for allocating gains by source. Followed by a discussion paper submitted

Description: This presentation session at the SOA's 1976 Houston Spring Meeting covered pension funding vehicles. The discussion included choice of vehicle Individual Policy, Deposit Administration, IPG, Self-Funding and Split-Funding, Investment Mix, Insurance Company versus Corporate Trustees and Outside Investment Advisers, Approaches to Plan Termination, and Small Plan considerations.

Description: The purpose of this study is to provide the actuarial profession with a review of the actuarial aspects of cash balance retirement plans and original actuarial research regarding the design and valuation of such plans. This report discusses cash balance plan features and methods to measure the associated risks.

Description: An extension of a paper published in the 1952 Transactions by the same author, describing and classifying various funding methods for defined benefit pension plans. Followed by discussion papers submitted by several authors.

Description: View the complete issue for the August 2014 Reinsurance News newsletter.

Description: This article explores the findings of a survey which indicates that employers who offer both a pension and a savings plan have plans that are more generous, use more channels for employee communication, and are more attentive to plan management activities. From Pension Section News, February 2002, Issue No. 48.