Description: This article addresses how the ARPA has lessened the financial burden on sponsors of corporate defined benefit plans.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It addresses the following issues: Can individual policy retirement plans be sold by insurance agents without their becoming fiduciaries, what new features in funding contracts and prototypes plans are needed, and what extra costs for retirement plans are expected due to the reporting, dlsclosure, and actuarial valuation requirements of ERISA. 1975 Record Vol. 1, No. 3

Description: This article summarizes the speech by Lloyd A. Woolridge on pension vs. profit sharing, insured vs. uninsured and individual vs. group in regards to retirement income plans.

Description: The SOA Research Institute tasked the Workforce Science Institute to investigate how retirement benefit plans can affect a plan sponsor’s workforce and business results. The following is an interview with Rick Guzzo and Haig Nalbantian co-founders of the Workforce Science Institute who are the researchers on this project. The interview gives a helicopter view of the project as well as provides some “food for thought” on how retirement plans can be designed to produce an effective workforce.

Description: During the past few years, the Society of Actuaries Committee on Post-Retirement Needs and Risks has come to realize that employees are called on to make many decisions about their benefits, and increasingly, as more benefits are provided by their employers, the retirement security of the employee depends largely on the decisions they make. During the last two years, the Committee has moved into a new area – with two projects on the topic of Retirement Financial Advice. The first is a research paper focused on employer approaches to retirement financial advice, and the second is a guide for employers. Greg Ward, CFP®, Think Tank Director at Financial Finesse, served on the Project Oversight Group for the employer guide and the research paper. Greg works with employers and employees to promote financial wellness. This article offers some perspectives on the SOA reports.

Description: Article from Pension Section News, May 2007, No. 64, discusses the Pension Protection Act PPA and the related misconceptions. The PPA has removed significant legislative uncertainty around pension funding rules. But there are lots of details. This article discusses the many unresolved issues related to near-term funding decisions.

Description: 10 Considerations for DB Pension Plans in Light of the Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; cash contributions & tax deductibility; PBGC premiums; Pension Accounting Expense; Commencing Benefits After Normal Retirement Age; Bringing Back Former Participants; Actuarial Assumptions; Asset Allocation and Re-Risking; De-Risking Expectations and Future Funding Relief

Description: This article discusses whether there should be a delayed retirement credit and, if so, how much the credit should be. The article distinguishes the applicability of the delayed retirement credit between social insurance and private pensions.

Description: Acquiring a U.S. Operation—A Primer by Valerie Lopez-Zinzer from International Section News, October 2004

Description: On the eve of dissemination of an interim report by the President’s Commission on Pension Policy, The New York Times has printed four articles May 18-21 entitled “The Pension Tangle.” This addresses the first of this quartet, regarding the threat of inflation to the private pension system.