Description: 1993 SOA Annual Meeting, New York. This session is about status of new mortality table developments in the pension arena, impact of new mortality tables on annuity valuations, and the effect of new mortality tables on defined-benefit plan minimum funding and pension expensing.

Description: 1992 SOA Annual Meeting, Washington, D.C. This session on mergers and acquisitions discussed the impact of pensions, post-retirement costs and fringe benefits on acquisitions as well as the special problems that arise when the parties in a transaction are globally diverse.

Description: Learn industry best practices including challenges faced by retirees, such as needing exposure to growth, most exposed to sequencing risk, and the need for smooth returns to avoid poor investor behavior caused by risk aversion. Other topics will include how to set investment objectives which consider the members’ real-world needs and how to build portfolios and implement risk management strategies to meet those objectives. The speaker will provide real-life examples/case studies.

Description: The speakers will share the international experience in the annuity market, discuss the annuity puzzle and the influencing factors of annuity supply and demand, and express their views on the annuity market trend under the aging and longevity trend of China's population and longevity risk management of annuity products.

Description: This session of the 1976 SOA Spring Meeting in Houston presented a panel discussion on issues related to Individual Retirement Accounts IRA in the U.S. and RRSPs in Canada. Topics included: 1. which products have proved successful, 2. regulation problems that have developed, 3. Taxation problems, 4. Rollover problems, 5. Problems with increases, 6. Competition from other financial institutions, 7. Applicability of new money rates, and 8. Long- term interest guarantees.

Description: The presenters in this session will show attendees how to measure surplus risk for a corporate pension plan (or a pension plan where liabilities are valued on a current marked to market yield curve) in several different ways, understand the value of each of those methods, and use the results to make decisions on relevant corporate pension actions such as asset allocation and pension risk transfer. They will also compare LDI strategies between corporate and public pension plans.

Description: This panel discussion from the 1977 SOA Meeting examines the growing magnitude and scope of pension services to clients.This panel discussion from the 1977 SOA Meeting focuses on the growing magnitude and scope of pension services to clients including pension plan investments, funding methods, plan administration, and new services that may be provided in the future.

Description: This panel discussion looks at individual tax qualified products. The areas addressed include regulatory developments, products being used, the effect of volatile money markets on product design, variations in assumptions by market, variations in results by market, defined benefit HR10, spousal IRAs, and Canadian RRSP's.

Description: An increased focus on pension plan cost and risk management has led plan sponsors to pursue innovative plan designs. This, in turn, is driving the need for actuaries to utilize new approaches to modeling the underlying market risks of such plan designs. The presenters will discuss advanced techniques to pension plan cash flow modeling that will ensure that the risks embedded in complex plan design features are fully captured. Specifically, a new dimension to cash flow modeling, benefit commencement year (in addition to payment year), will be introduced as well as the concept of 'collapsible' cash flow. Case studies will illustrate how techniques can be used in practice for cash balance plans, pension equity plans and other lump sum paying plans. Other risks such as form of payment and longevity will also be covered. This session is intended to meet the needs of actuaries and investment consultants focused on providing advice on risk management and investment strategy to sponsors of pension plans with complex design features.

Description: This 1977 panel discussion focused on the implications of proposed revisions of the standard valuation and nonforfeiture laws. Areas discussed included: 1. A regulator's perspective 2. Applications to Life and Annuities 3. applications to Pensions