Description: Discusses insurance company considerations and approaches when dealing with the complexities of deferred lives within pension plans.

Description: In this paper, how various factors affect the mortality of retirees is investigated. It is found that the effect is often different for older ages than for younger ages. The method to develop actuarial models that take into account the factors will be discussed. From Actuarial Research Clearing House, Volume 38, No. 1.

Description: The Actuary Vol. 22, No. 1. This article discusses the impact of a change in procedure in the financing of the US Military Retirement System. The change requires amortizing the past service liability. The impact will depend upon whether the amortization is achieved by increasing current taxes and decreasing the current deficit, or by merely increasing the national debt and leaving the current deficit unchanged. The author asserts that the new financing method will not weaken the financial condition of the military retirement system, and that it has the potential to strengthen its financial condition if the funding of the past service liability is handled appropriately.

Description: An article presenting updated results as of 12/2021 by using analgorithm that formed part of a paper presented at the AFIR-ERMColloquium which took place in Panama, in 2017. This article starts by proving that the conditions that have to be met in order for the formula to apply that were present in 12/2015 still hold.

Description: A review of the actuarial aspects of Cash Balance Retirement Plans and original actuarial research regarding the design and valuation of such plans.

Description: This article uses a Bayesian approach to persistency to explore pension cost projection variability. The analysis includes the specifications of the model and how the model might be used to generate confidence intervals for pension cost projections.

Description: Article from The Actuary, December 1971 – volume 5 - Issue 10 that discusses the work of the Bank Administration Institute BAI, in particular, measuring the investment performance of pension funds for the purpose of inter-fund comparison.

Description: A discussion of the various Pension Plan Asset Valuation Methods. FromThe Pension Forum, August 2001, Volume 13, Issue No. 1.

Description: This article is about the value of fringe benefits, specicifically of pension benefits earned while married in the event of divorce or marital dissolution. It centers around the assumptions which should be used to determine the present values and shows applicable equations to be used.

Description: This is an essay on the measurement of the reasonableness of each individual non-economic actuarial assumption. From the Pension Section News, September 2008, Issue No. 68.