Description: This panel discussion looks at what a pension plan valuation report should contain and the valuation report as a consulting tool with the client/plan sponsor.

Description: This teaching session focuses on the valuation of ancillary benefits for pension plans.

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: This paper and subsequent Railroad Retirement Board remarriage tables are results from a culmination of remarriage studies from the period 1947-56. From Transactions of Society of Actuaries 1960, Vol. 12, No. 32.

Description: This panel discussion from the 1977 SOA Meeting focuses on the practical considerations, design and administration of individual policy pension trusts.

Description: Revised pages for the RP-2000 Mortality Tables Report dated April 2000.

Description: This is a 2003 supplement to the RP-2000 Mortality Table Report. Since the publication of the report, actuaries have become increasingly interested in using mortality rates that reflect adjustments for collar or benefit amount. This supplement addresses that interest by providing additional applicable tables.

Description: All things considered, caution needs to be applied to the use of so-called “standard” mortality tables. Sharpening up these blunt estimates by using individual assumptions reveals material differences in the structure of longevity, both between plans and within plans.

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

Description: The SOA conducted a study of uninsured pension plan mortality in response to The Retirement Protection Act of 1994 and to ensure that the Treasury Department would have current and thorough information available when it considers updating the mandatory mortality table to be used when when calculating Current Liabilities for pension plans. The purpose of this report is to provide actuaries with all of the significant findings of the study along with a full explanation of when and how these should be used in reviewing or setting mortality rates for specific plans.